Delaware Corporation prepared a master budget that included $$18,360$ for direct materials, $$28,200$ for direct labor, $$14,280$ for variable overhead, and $$39,400$ for fixed overhead. Delaware Corporation planned to sell $4,080$ units during the period, but actually sold $4,380$ units. What would Delaware's fixed overhead cost be if it used a flexible budget for the period based on actual sales?

Multiple Choice

$$167,110$

$$39,400$

$$36,700$

$$42,303$