(Cost per EUP; weighted average) Hogg Inc. manufactures pillar candles. In October 2006, company production is 26,800 equivalent units for direct ma¬ terial, 24,400 equivalent units for labor, and 21,000 equivalent units for over¬ head. During October, direct material, conversion, and overhead costs incurred are as follows:

Direct material $ 78,880 Conversion 122,400 Overhead 42,600 Beginning inventory costs for October were $14,920 for direct material, $36,200 for labor, and $9,900 for overhead. What is the October weighted average cost per equivalent unit for direct material, direct labor, and over¬ head?

LO1.