Delaware Corp. prepared a master budget that included $24,480 for direct materials, $28,200 for direct labor, $22,440 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 Delawares fixed overhead cost be if it used a flexible budget for the period based on actual sales?

Multiple Choice

$167,210 $39,500 $42,403 $36,800