Delaware Corp. prepared a master budget that included $24,360 for direct materials, $28,100 for direct labor, $15,200 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 direct materials cost be if it used a flexible budget for the period based on actual sales? (Do not round intermediate calculation.)