In October 2010, Rojo Inc.'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: Direct material $158,688 Conversion 189,720 Overhead 85,200 Beginning WIP Inventory costs for October were $26,232 for direct material, $39,024 for direct labor, and $20,640 for overhead. Assume that Rojo Inc. had 7,200 EUP for direct material in October's beginning WIP Inventory, 8,000 EUP for direct labor, and 7,920 EUP for overhead. During October, direct material, conversion, and overhead costs incurred were as follows: What was the October FIFO cost per EUP for direct material, direct labor, and overhead? Round your answers to the nearest cent. Equivalent Units Direct Material (DM) $ Direct Labor (DL) $ Overhead (OH) $