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

Beginning inventory		-0-
Units started in production		26,000
Units finished during the period		20,800
Units in process at the end of the period (complete as to materials, complete as to labor and overhead)		5,200
Cost of materials used	$	44,800
Labor and overhead costs	$	44,600

Equivalent units of production for materials are:

Multiple Choice

• 20,800.

• 21,800.

• 25,000.

• 26,000.