Coach prepared a master budget of $4,000$ units sales, including direct materials of $$17,800,$ direct labor of $$28,000,$ variable manufacturing overhead of $$15,000,$ and fixed manufacturing overhead of $$38,700.$ In April, Coach actually sold $4,300$ units. What would be Coach's total costs for under a flexible budget based on actual sales? $($Do not round your intermediate calculations. Round your final answer to the nearest dollar amount.$)$

Multiple Choice

$$106,963$

$$104,060$

$$99,500$

$$92,558$