Cost per FIFO EUP In October, Pedraza Corp.'s production was 64,320 equivalent units for direct material, 58,560 equivalent units for direct labor, and 50,400 equivalent units for overhead. During October, direct material, conversion, and overhead costs incurred were as follows: Beginning WIP Inventory costs for October were $31,478 for direct material, $23,405 for direct labor, and $24,768 for overhead. The company had 8,640 EUP for direct material in October's beginning WIP Inventory, 9,600 EUP for direct labor, and 11,088 EUP for overhead. What was the October FIFO cost per EUP for direct material, direct labor, and overhead? Note: Round your answers to two decimal places