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

Beginning inventory		-0-
Units started in production		23,000
Units finished during the period		18,400
Units in process at the end of the period (complete as to materials, complete as to labor and overhead)		4,600
Cost of materials used	$	40,000
Labor and overhead costs	$	41,000

Equivalent units of production for labor and overhead are: