Answer choice 96,339.97 is wrong

Sticky Fingers Corp is a manufacturer of gluten-free cinnamon rolls that are packaged and sold in quantities of six rolls. Sticky has chosen to implement a process costing system to account for their production costs at the recommendation of the head cost accountant, Trevor. He examined their records for the most current year and compiled the following information: Beginning Work-in-Progress (WIP) Inventory: 256 units that are 100\% completed for Direct Materials (DM) and 68% completed for Conversion Costs (CC) Units Started During the Period: 18,540 Units Completed by the End of the Period: 16,400 Ending WIP Inventory: X units that are 100% completed for Direct Materials and 60% completed for Conversion Costs Their beginning inventory includes the following costs: Direct Materials, $343; and Conversion Costs, $652. During the most recent year, Sticky added the following costs: Direct Materials, $48,900; and Conversion Costs, $58,777. Using the First-In, First-Out (FIFO) method, how much total cost should be assigned to units completed this period? (Round units to nearest whole number and costs to two decimal places.) $108,716.12 $97,580.00 $96,339.97 $97,647.74