Option B
ANSWER: 
The final cost after rounding to nearest penny is $ 28.77, so second option is correct. 
SOLUTION: 
Given, a customer's check subtotal comes to $27.14, 
And a tax of 6% needs to be added, 
We have to find what would be the final total? 
Now, final cost = subtotal + tax 
Final cost = subtotal + 6% of subtotal

Hence, the final cost after rounding to nearest penny is $ 28.77, so second option is correct.