Delaware Corp. prepared a master budget that included $24,360 for direct materials, $28,100 for direct labor, $18,270 for variable overhead, and $38,900 for fixed overhead. Delaware Corp. planned to sell 4,060 units during the period, but actually sold 4,310 units. What would Delawares fixed overhead cost be if it used a flexible budget for the period based on actual sales?

$41,803

$38,900

$36,200

$166,610