The Lakeside Company uses a weighted-average process costing system. The following data are available: Beginning inventory Units started in production Units finished during the period Units in process at the end of the period (complete as to materials, 14 complete as to labor and overhead) -0- 22,400 17,200 Cost of materials used Labor and overhead costs 5,200 $ 49,820 $ 51,870 Unit cost of material is: O $2.80. $2.22 $2.55. $2.32