In October, Pedraza Corp.s production was 32,160 equivalent units for direct material, 29,280 equivalent units for direct labor, and 25,200 equivalent units for overhead. During October, direct material, conversion, and overhead costs incurred were as follows:

Direct material	$95,213
Conversion	113,789
Overhead	51,120

Beginning WIP Inventory costs for October were $15,739 for direct material, $11,702 for direct labor, and $12,384 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. DM cost per EU Answer DL cost per EU Answer OH cost per EU Answer