The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of production. ACCOUNT Work in ProcessBaking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Dec. 1 Bal., 6,300 units, 3/5 completed 6,552 31 Direct materials, 113,400 units 147,420 153,972 31 Direct labor 44,140 198,112 31 Factory overhead 24,836 222,948 31 Goods finished, 114,900 units 214,404 8,544 31 Bal., ? units, 4/5 completed 8,544 Question Content Area a. Determine the number of units in work in process inventory at December 31. fill in the blank bef3acfd0061069_1 units