Pharoah Desserts specializes in the production of sweet plant-based bakery items. The company's top seller for the past few years has been its cherry cheesecake made with a flourless crust and organic fruit toppings. Pharoah is currently considered a boutique operation, but is looking to increase production and to expand its offerings and customer base. In an effort to refine its spending efforts and advertising costs, the company will be compiling costing data on its cherry cheesecake. The following costing information applies to the current year: The following production summary has also been compiled for this year's operations: If management decides to use the First-In, First-Out (FIFO) method, then how much cost will be assigned to the units completed and transferred out of the manufacturing process? (Do not round intermediate calculations.) $172760.00$175416.10$172845.00$166222.00