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

Beginning inventory		-0-
Units started in production		20,000
Units finished during the period		16,000
Units in process at the end of the period (complete as to materials, complete as to labor and overhead)		4,000
Cost of materials used	$	35,200
Labor and overhead costs	$	37,400

Total cost of the 4,000 units of the ending inventory:

a.) $15,840.

b.) $14,520.

c.) $9,240.

d.) $8,910.

9.) The Finishing Department had 5,000 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 15,000 units were received from the previous department. The ending Work-in-Process Inventory consisted of 2,000 units which were 50% complete as to materials and 30% complete as to conversion costs. The Finishing Department uses first-in, first-out (FIFO) process costing.

How many units were started and completed during the period?

a.) 12,000.

b.) 13,000.

c.) 18,000.

d.) 20,000.