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Delaware Corp. prepared a master budget that included $21,360 for direct materials, $33,600 for direct...

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Accounting

Delaware 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. Delaware Corp. planned to sell 4,000 units during the period, but actually sold 4,300 units. What would Delaware's direct materials cost be if it used a flexible budget for the period based on actual sales? A) $19,870 B) $21,360 C) $22,962 D) $91,848

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