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 variable overhead cost be if it used a flexible budget for the period based on actual sales? (Do not round your intermediate calculations.) Multiple Choice O $15,354 $39,000 $16,400 $17,360