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.

1) Direct Materials per equivelant unit?

2) Direct Labor per equivelant unit?

3) Overhead per equivelant unit?