Wadjase Corp prepared a master budget that included $17,800 for direct materials, $28,000 for direct labor, and $15,000 for variable overhead, and $38,700 for fixed overhead. Wadjase 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 sales?
a. $16,558
b. $17,800
c. $19,135
d. $76,540