The following information concerns production in the Baking Department for May. 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
May.	1	Bal., 4,500 units, 4/5 completed					3,060
	31	Direct materials, 81,000 units	137,700				140,760
	31	Direct labor	36,400				177,160
	31	Factory overhead	20,468				197,628
	31	Goods finished, 82,200 units			190,170		7,458
	31	Bal. ? units, 4/5 completed					7,458

a. Determine the number of units in work in process inventory at the end of the month. units