(i ost per EUP; FIFO) Assume that Hogg Inc. in Exercise 14 had 3,600 EUP for direct material in October’s beginning inventory, 4,000 EUP for direct la¬ bor, and 3,960 EUP for overhead. What was the October FIFO cost per equivalent unit for direct material, direct labor, and overhead?

LO1.