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Wadjase Corp prepared a master budget that included $17,800 for direct materials, $28,000 for direct labor, $15,000 for variable overhead, and $38,700 for fixed overhead.

Wadjase Corp prepared a master budget that included $17,800 for direct materials, $28,000 for direct labor, $15,000 for variable overhead, and $38,700 for fixed overhead. Wadjase Corp planned to sell 4,000 units during the period, but actually sold 4,300 units. How much would fixed overhead cost be on a flexible budget for the period based on actual sales?

$36,000
$166,410
$38,700
$41,603

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