In manufacturing its products, Trevano Corp. adds all direct material at the beginning of the production process. The company's direct labor and overhead are considered to be continuously at the same degree of completion. The company uses the FIFO method of process costing. September production information is as follows: Beginning WIP Inventory Started during September 16,000 pounds 40,000 pounds Completed during September 51,200 pounds As of September 1, the beginning WIP Inventory was 30 percent complete as to labor and overhead. On September 30, the ending WIP Inventory was 80 percent complete as to conversion. a. What proportion of work needs to be performed on the beginning inventory units to complete them? 0 b. What are the equivalent units of production for direct material? 0 pounds c. What are the equivalent units of production for conversion? 0 pounds % In October, Pedraza Corp.'s production was 75,040 equivalent units for direct material, 68,320 equivalent units for direct labor, and 58,800 equivalent units for overhead. During October, direct material, conversion, and overhead costs incurred were as follows: Direct material $222,163 Conversion Overhead 265,507 119,280 Beginning WIP Inventory costs for October were $36,725 for direct material, $27,306 for direct labor, and $28,896 for overhead. a. How much did Pedraza Corp. spend on direct labor in October? $ 0 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 EU $ 0 DL cost per EU $ 0 OH cost per EU $ 0