While Bryce Harper was rounding the bases after hitting his game 3 home run in Philadelphia, he realized that he needed to create a flexible budget because the previous accounting period is now finished.

Harper Corporation prepared a master budget that included $22,000 for direct materials, $28,900 for direct labor, $15,400 for variable overhead, and $38,700 for fixed overhead. Harper Corporation planned to sell 4,000 units during the period, but actually sold 4,380 units. What would Harper's direct materials cost be if the company used a flexible budget for the period based on actual sales?

Note: Do not round your intermediate calculations.