First, we need to calculate the volume of the gold leaf required to cover the ceiling. The dimensions of the ceiling are \(100 \, \text{ft} \times 81 \, \text{ft}\), and the thickness of the gold leaf is \(5 \times 10^{-6} \, \text{inches}\).
Convert the dimensions to inches:
- \(100 \, \text{ft} = 100 \times 12 = 1200 \, \text{inches}\)
- \(81 \, \text{ft} = 81 \times 12 = 972 \, \text{inches}\)
Calculate the volume in cubic inches:
\[
\text{Volume} = 1200 \, \text{in} \times 972 \, \text{in} \times 5 \times 10^{-6} \, \text{in} = 5.832 \, \text{in}^3
\]
Convert the volume from cubic inches to cubic centimeters using the conversion \(1 \, \text{in}^3 = 16.387 \, \text{cm}^3\):
\[
\text{Volume} = 5.832 \, \text{in}^3 \times 16.387 \, \text{cm}^3/\text{in}^3 = 95.57 \, \text{cm}^3
\]
Using the density of gold, \(19.32 \, \text{g/cm}^3\), calculate the mass of the gold:
\[
\text{Mass} = 95.57 \, \text{cm}^3 \times 19.32 \, \text{g/cm}^3 = 1845.2 \, \text{g}
\]
Convert the mass from grams to troy ounces using the conversion \(1 \, \text{troy ounce} = 31.10348 \, \text{g}\):
\[
\text{Mass} = \frac{1845.2 \, \text{g}}{31.10348 \, \text{g/troy ounce}} = 59.31 \, \text{troy ounces}
\]
Calculate the cost of the gold using the price of \(\$1768\) per troy ounce:
\[
\text{Cost} = 59.31 \, \text{troy ounces} \times 1768 \, \text{\$/troy ounce} = 104,800.08 \, \text{\$}
\]
The cost to cover the ceiling with gold leaf is approximately \(\boxed{100,000 \, \text{\$}}\).