Wilson Corp. prepared a master budget that included $21,360 for direct materials, $33,600 for direct labor, $18,000 for variable overhead, and $46,440 for fixed overhead. Wilson Corp. planned to sell 4,000 units during the period, but actually sold 4,300 units. How much would direct materials cost be on a flexible budget for the period based on actual sale? 0 $21,360 O $22,962 O $91,848 0 $19,870