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 Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 7,200 units, 4/5 completed 4,320 31 Direct materials, 129,600 units 194,400 198,720 31 Direct labor 57,740 256,460 31 Factory overhead 32,476 288,936 31 Goods finished, 131,400 units 278,568 10,368 31 Bal., 7 units, 3/5 completed 10,368 a. Determine the number of units in work in process inventory at December 31. units