Delaware Corp

Multiple Choice

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