Please show work

Delaware Corp. prepared a master budget that Included $22,385 for direct materlals, $28,600 for direct labor, $22,385 for variable overhead, and $39,200 for fixed overhead. Delaware Corp. planned to sell 4,070 units during the perlod, but actually sold 4,310 units. How much would fixed overhead cost be on a flexible budget for the period based on actual sales? O $42103 O $39,200 O $36,500 O $166,910