Cost per WA EUP In October, Pedraza Corp.s production was 96,480 equivalent units for direct material, 87,840 equivalent units for direct labor, and 75,600 equivalent units for overhead. During October, direct material, conversion, and overhead costs incurred were as follows: Direct material $285,638 Conversion 341,366 Overhead 153,360 Beginning WIP Inventory costs for October were $47,218 for direct material, $35,107 for direct labor, and $37,152 for overhead. a. How much did Pedraza Corp. spend on direct labor in October? $Answer b. What was the October weighted average cost per equivalent unit for direct material, direct labor, and overhead? Note: Round your answers to two decimal places.