The following information concerns production in the Baking Department for May. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit May. 1 Bal., 7,500 units, 3/5 completed 11,400 31 Direct materials, 135,000 units 256,500 267,900 31 Direct labor 68,900 336,800 31 Factory overhead 38,764 375,564 31 Goods finished, 136,800 units 362,910 12,654 31 Bal., units ?, 2/5 completed 12,654 a. Determine the number of units in work in process inventory at the end of the month.