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:
Thoracic Cavity
The part of the body's cavity that is enclosed by the rib cage, containing the lungs and heart.
Homeostasis
The process by which living organisms maintain a stable internal environment despite changes in the external environment.
Occupying Space
The act or state of having a physical presence or taking up room within a given area.
Responsiveness
The ability of an organism or a system to react to changes in its environment or within itself.
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