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

Beginning inventory		-0-
Units started in production		22,500
Units finished during the period		18,000
Units in process at the end of the period (complete as to materials, complete as to labor and overhead)		4,500
Cost of materials used	$	39,200
Labor and overhead costs	$	40,400

Equivalent units of production for materials are:

Multiple Choice

• 21,500.

• 19,000.

• 18,000.

• 22,500.