Delaware Corporation prepared a master budget that included $$22,140$ for direct materials, $$28,000$ for direct labor, $$16,400$ for variable overhead, and

$$39,000$ for fixed overhead. Delaware Corporation planned to sell $4,100$ units during the period, but actually sold $4,340$ units. What would Delaware's

fixed overhead cost be if it used a flexible budget for the period based on actual sales?

Multiple Choice

$$166,710$

$$39,000$

$$36,300$

$$41,903$