The Lakeside Company uses a welghted average process costing system. The following data are avallable: Beginning Inventory Units started in production Units finished during the period Units in process at the end of the period (complete as to materials, 7. complete as to labor and overhead) Cost of materials used Labor and overhead costs -0- 22,800 17,400 5,400 $52.430 $45,060 Unit cost of material is: $2.40 $2.21 $1.98 $2.30