TB MC Qu. 8-52 (Algo) The Lakeside Company uses a weighted-average... The Lakeside Company uses a weighted-average process costing system. The following data are available: Beginning inventory -0- Units started in production 24,000 Units finished during the period 19,200 Units in process at the end of the period (complete as to materials, 4,800 % complete as to labor and overhead) Cost of materials used $41,600 Labor and overhead costs $42,200 Equivalent units of production for labor and overhead are: