For PPE: an effective respirator is not that expensive, should be wearing them and safety glasses for sanding as well. Only extra PPE you really need for acetone smoothing is some nitrile / latex gloves, and those are fairly standard in shop / art environments anywho.

Also, MEK, Methyl Ethyl Ketone, apparently smooths PLA out quite well too, but if you can print in ABS I would already be doing that for finished products anywho.