A company uses a process cost accounting 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:
Incentives
Rewards or benefits offered to encourage specific actions or behaviors by employees, consumers, or other groups.
Control Mechanism
Systems or procedures implemented to regulate processes, behaviors, or operations to achieve stability or compliance within an organization.
Virtual Organization
An organization that enables employees to coordinate and execute activities almost entirely through information technology, rather than by working in the same physical space.
Cloud-Based Servers
Servers hosted and accessed over the internet, allowing users to store, manage, and process data in a remote network of servers instead of on local servers or personal computers.
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