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

Beginning inventory		-0-
Units started in production		23,600
Units finished during the period		17,700
Units in process at the end of the period (complete as to materials, ¼ complete as to labor and overhead)		5,900
Cost of materials used	$	57,770
Labor and overhead costs	$	61,680

Total cost of the 17,700 units finished is: