Cost per FIFO EUP In October 2013, Pedraza Corp.s production was 53,600 equivalent units for direct material, 48,800 equivalent units for direct labor, and 42,000 equivalent units for overhead. During October, direct material, conversion, and overhead costs incurred were as follows: Direct material $158,688 Conversion 189,648 Overhead 85,200 Beginning WIP Inventory costs for October were $26,232 for direct material, $19,504 for direct labor, and $20,640 for overhead. Assume that Pedraza Corp. had 7,200 EUP for direct material in Octobers beginning WIP Inventory, 8,000 EUP for direct labor, and 7,920 EUP for overhead. What was the October FIFO cost per EUP for direct material, direct labor, and overhead? Round your answers to the nearest cent. FIFO Cost Direct Material (DM) $ per equivalent unit Direct Labor (DL) $ per equivalent unit Overhead (OH) $ per equivalent unit show work please, need to understand