Delaware Corporation prepared a master budget that included $16,120 for direct materials, $28,000 for direct labor, $18,135 for variable overhead, and $39,600 for fixed overhead. Delaware Corporation planned to sell 4,030 units during the period, but actually sold 4,330 units. What would Delaware's fixed overhead cost be if it used a flexible budget for the period based on actual sales? Multiple Choice $39,600 $167,310 $36,900 $42,503