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

Beginning inventory	-0-
Units started in production	20,000
Units finished during the period	16,000
Units in process at the end of the period (complete as to materials, complete as to conversion)	4,000
Cost of materials used	$35,200
Conversion costs	$37,400

Equivalent units of production for conversion are:

A- 16,000.

B- 17,000.

C- 19,000.

D- 20,000.