$\backslash$table$[[,$OTI,,,CCOUNT,No$.],[$ate$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$gust $1,$Bal., $6,900$ units, $\frac{3}{5}$ completed,,,$8,832,],[31,$Direct materials, $124,200$ units,$198,720,,207,552,],[31,$Direct labor,$56,420,,263,972,],[31,$Factory overhead,$31,738,,295,710,],[31,1$ Goods finished, $126,000$ units,,$284,694,11,016,],[31,1$ Bal., $?$ units, $\frac{4}{5}$ completed,,,$11,016,]]$

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