The charges to Work in Process-Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production. Bal., 8,000 units, 45% completed Work in Process-Assembly Department 19,840 To Finished Goods, 184,000 units Direct materials, 188,000 units @ $1.40 263,200 Direct labor 344,400 Factory overhead 134,000 Bal., ? units, 30% completed Determine the following: a. The number of units in work in process inventory at the end of the period. units ?