Delaware Corporation prepared a master budget that included $$22,385$ for direct materials, $$28,600$ for direct labor, $$22,385$ for variable overhead, and $$39,200$

for fixed overhead. Delaware Corporation planned to sell $4,070$ units during the period, but actually sold $4,310$ units. What would Delaware's fixed overhead cost be

if it used a flexible budget for the period based on actual sales?

Multiple Choice

$$166,910$

$$42,103$

$$39,200$

$$36,500$