Cost per FIFO EUP In October, Pedraza Corp.'s production was 85,760 equivalent units for direct material, 78,080 equivalent units for direct labor. and 67,200 equivalent units for overhead. During October, direct material, conversion, and overhead costs incurred were as follows: Beginning WIP Inventory costs for October were $41,971 for direct material, $31,206 for direct labor, and $33,024 for overhead. The company had 11,520 EUP for direct material in October's beginning WIP Inventory, 12,800 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