A company uses a process costing system and the weighted average method for inventory costs.The following information is available regarding conversion activities for the current year: 
Calculate the equivalent units of production for direct labor for the year.
Definitions:
Maceration
The softening and breaking down of skin resulting from prolonged exposure to moisture, leading to skin integrity issues.
Disinfection
The process of cleaning something, especially with a chemical, to destroy bacteria and reduce the risk of spreading infection.
Isopropyl Alcohol
A chemical compound used as a disinfectant, solvent, and antiseptic, commonly found in household cleaning and personal hygiene products.
Chlorhexidine Solution
An antiseptic solution used for skin disinfection or to sterilize surgical instruments.
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