The Lakeside Company Uses a Weighted-Average Process Costing System -
Cost Per Equivalent Unit of Labor and Overhead Is

The Lakeside Company uses a weighted-average process costing system. The following data are available:
$$\begin{array} { l r } \text { Beginning inventory } & - 0 - \\\text { Units started in production } & 20,000 \\\text { Units finished during the period } & 16,000 \\\text { Units in process at the end of the period } & \\\text { (complete as to materials, } & 4,000 \\1 / 4 \text { complete as to labor and overhead) } & \\\text { Cost of materials used } & \$ 35,200 \\\text { Labor and overhead costs } & \$ 37,400\end{array}$$


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Cost per equivalent unit of labor and overhead is:

A) $2.34.
B) $2.20.
C) $1.97.
D) $1.87.