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

Beginning inventory		-0-
Units started in production		20,400
Units finished during the period		16,200
Units in process at the end of the period (complete as to materials, complete as to labor and overhead)		4,200
Cost of materials used	$	37,370
Labor and overhead costs	$	39,675

Unit cost of material is:

A. $1.83.

B. $2.15.

C. $1.94.

D. $2.30.

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, 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: (Round intermediate calculations to two decimal places and round your final answer to the nearest whole dollar).

A. $100,359.

B. $104,708.

C. $119,482.

D. $108,618.