The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production ACCOUNT Work in Process-Baking Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit March. 1 Bal., 7,200 units, 1/3 completed 31 Direct materials, 129,600 units 31 Direct labor 31 Factory overhead 31 Goods finished, 131,400 units 31 Bal.? units, 4/5 completed 12,480 180,960 232,150 260,952 9,612 9,612 168,480 51,190 28,802 251,340 a. Determine the number of units in work in process inventory at March 31. units