Cloud Nine International uses a process costing system.Assume that direct materials are added at the beginning of the period and that direct labor and overhead are added continuously throughout the process.The company uses the average costing method.The following data are available for one of its accounting periods: 
-Equivalent units for direct materials of Cloud Nine International are
Definitions:
Noninvasive Electronic
Technologies or devices that do not require insertion into the body to monitor physiological functions.
Peripheral Vascular Disease
A circulation disorder that causes the blood vessels outside of the heart and brain to narrow, block, or spasm.
Atrial Fibrillation
A heart condition characterized by an irregular and often rapid heart rate, leading to poor blood flow.
Disposable Sensor
A single-use sensor designed for monitoring various physiological parameters, ensuring sterility and reducing the risk of infection.
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