The Lakeside Company uses a weighted average process costing system. The following data are available: -0- 22,500 18,000 Beginning inventory Units started in production Units finished during the period Units in process at the end of the period (complete as to materials, % complete as to labor and overhead) Cost of materials used Labor and overhead costs 4,500 $39,200 $40,400 Equivalent units of production for labor and overhead are: Multiple Choice 21,500 18,000 22,500. 19,125