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 58 Units started in production 25,500 Units finished during the period 20,400 Units in process at the end of the period (complete as to materials, complete as to labor and overhead) Cost of materials used Labor and overhead costs 5,100 $44,000 $44,000 Equivalent units of production for labor and overhead are: Multiple Choice 20,400. 21,675, 24,500. E