The Lakeside Company uses a weighted$-$average process costing system. The following data are available:

Beginning inventory $0$

Units started in production $23,000$

Units finished during the period $17,400$

Units in process at the end of the period

$($complete as to materials, $$ complete as to labor and overhead$)5,600$

Cost of materials used $ $53,750$

Labor and overhead costs $ $55,755$

Total cost of the $17,400$ units finished is:

Multiple Choice

$$97,685.$

$$99,690.$

$$109,538.$

$$92,266.$