The Lakeside Company uses a weighted-average process costing system. The following data are available: -0- 26,000 20,800 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 5,200 $44,800 $44,600 Equivalent units of production for labor and overhead are