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

Equivalent units of production for labor and overhead are:

Multiple Choice

• 20,000.

• 17,000.

• 16,000.

• 19,000.