The following information concerns production in the Finishing Department for May. The Finishing Department uses

$\backslash$table$[[$Account Work in Process $-$ Finishing Department,ACCOUNT NO$.],[$Date$,$Item,Debit,Credit,Balance$],[$Debit$,$Credit$],[$May $1,$Bal, $21,200$ units, $80\%$ completed,,,$106,000,],[31,$Direct materials, $103,900$ units,$316,895,,422,895,],[31,$Direct labor,$196,500,,619,395,],[31,1$ Factory overhead,$199,600,,818,995,],[31,1$ Goods transferred, $110,200$ units,,$787,930,31,065,],[31,1$ Bal, $2$ units, $30\%$ completed,,,$31,065,]]$

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