Cost per WA 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 a. How much did Pedraza Corp. spend on direct labor in October? S 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. DM cost per EUs DL cost per EU $ OH cost per EU\$