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., 8,100 units, 2/3 completed 8,640 31 Direct materials, 145,800 units 31 Direct labor 233,280 241,920 64,830 306,750 31 Factory overhead 36,474 343,224 31 Goods finished, 147,600 units 331,380 11,844 31 Bal., ? units, 2/5 completed 11,844 a. Determine the number of units in work in process inventory at December 31. 6,300 units