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 ProcessBaking Department	ACCOUNT NO.
Date	Item	Debit	Credit	Balance
Debit	Credit
Mar.	1	Bal., 32,800 units, 14 completed			29,520
	31	Direct materials, 604,000 units	483,200			512,720
	31	Direct labor	110,180			622,900
	31	Factory overhead	165,022			787,922
	31	Goods finished, 594,200 units		742,340		45,582
	31	Bal. ? units, 35 completed			45,582

Question Content Area

a. Determine the number of units in work in process inventory at March 31.