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 direct labor cost be on a flexible budget for the period based on actual sales? O $12,04 O $26,047 O $28,000 O $30,100