Hoyt Co$.$ manufactured the following units:

$\backslash$table$[[$Saleable$,5,000],[$Unsaleable $($normal spoilage$),200],[$Unsaleable $($abnormal spoilage$),300]]$

The manufacturing cost totaled $$99,000.$ What amount should Hoyt debit to finisked goods?

$$90,000.$

$$93,600.$

$$95,400.$

$$99,000$