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 labor cost be if it used a flexible budget for the period based on actual sales?

A) $14,448
B) $31,256
C) $33,600
D) $36,120