A company uses a process costing system and the weighted average method for inventory costs.The following information is available regarding direct labor for the current year: 
(a)Calculate the equivalent units of production for direct labor for the year.
(b)Calculate the average cost per equivalent unit for direct labor (round to the nearest cent).
Definitions:
Anoxia
Absence of oxygen.
Oxygen
A chemical element with the symbol O, essential for most forms of life on Earth, particularly for cellular respiration.
Major Depression With Perinatal Onset
A type of depression that occurs during pregnancy or within the first few weeks after delivery.
Postpartum Anxiety
A form of anxiety disorder that can occur in women after giving birth, characterized by persistent worries, fears about the baby's health, or a sense of unreality.
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