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31 Direct materials, 167,400 units 31 Direct labor 260,400 234,360 64,050 36,030 324,450 31 Goods finished, 169,500 units 31 Bal. ? units, 2/5 completed 348,672

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31 Direct materials, 167,400 units 31 Direct labor 260,400 234,360 64,050 36,030 324,450 31 Goods finished, 169,500 units 31 Bal. ? units, 2/5 completed 348,672 11,808 a. Determine the number of units in work in process inventory at March 31 For March Direct Mate 3.720 0160,200 160.200

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