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Lighthouse Paper Company manufactures newsprint. The product is manufactured in two departments, Papermaking and Converting. Pulp is first placed into a vessel at the beginning of papermaking production. The following information concerns production in the Papermaking Department for March: ACCOUNT Work In Process-Papermaking Department Balance Date Item Debit Credit Deblt Credit 9,139 339,889 380,449 435,244 Mar. 1 Bal., 2,600 units, 35% completed 31 Direct materials, 105,000 units 330,750 31 Direct labor 31 Factory overhead 31 Goods transferred, 103,900 units 31 Ba, 3,700 units, 80% completed 40,560 54,795