august 1 bal., 8,400 units, 2/5 completed 16,464 31 direct materials, 151,200 units 257,040 273,504 31 direct labor 68,870 342,374 31 factory overhead 38,734 381,108 31 goods finished, 153,300 units 367,752 13,356 31 bal., ? units, 3/5 completed 13,356