The Lakeside Company uses a weighted average process costing system. The following data are available: -0- 25,500 20,400 Beginning inventory Units started in production Units finished during the period 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 materials are: Multiple Choice 24,500 25,500 Multiple Choice 24,500 25.500 21,400 20,400