Delaware Corp. prepared a master budget that included $24.480 for direct materials, $32,640 for direct labor $15,000 for variable overhead, and $39,500 for fixed overhead Delaware Corp. planned to sell 4,080 units during the period, but actually sold 4.320 units. What would Delaware's direct labor cost be if it used a flexible budget for the period based on actual sales? Multiple Choice $30,687 $16,500 $34.560 $32.640