Work in Process$-$Assembly Department

$\backslash$table$[[$Bal$.,5,000$ units, $55\%$ completed,$19,050,$To Finished Goods, $115,000$ units$],[$Pirect materials, $118,000$ units @ $$1\mathrm{.}50,177,000,],[$Pirect labor,$371,500,],[$Factory overhead,$144,425,],[$Bal$.,?$ units, $30\%$ completed,?,$]]$

Determine the following:

a$.$ The number of units in work in process inventory at the end of the period.

units