Cost per WA 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: Beginning WIP Inventory costs for October were $26,232 for direct material, $19,504 for direct labor, and $20,640 for overhead. a. How much did Pedraza Corp. spend on direct labor in October? $ b. What was the October weighted average cost per equivalent unit for direct material, direct labor, and overhead? Round your answers to the nearest cent. Weighted Average Cost Direct Material (DM) $ per equivalent unit Direct Labor (DL) $ per equivalent unit Overhead (OH) $ per equivalent unit Can you show steps please I need to understand how to do it

Direct material Conversion Overhead $158,688 189,648 85,200