The lakeside company uses a weighted-averan=ge process costing system. The following data are available: Beginning inventory 0 Units started in production 24,500 Units finished during the period 19,600 units in process at the end of the period (complete as to materials, 1/4 complete as to labor and overhead) 4,900 Cost of materials used 42,400 labor and overhead costs 42,800 Equivalent units of production for labor and overhead are: A - 19,600, B - 20,825, C - 23,500, D - 24,500