In October 2013, Pedraza Corp.’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 ........... 189,648
Overhead ........... 85,200
Beginning WIP Inventory costs for October were $ 26,232 for direct material, $ 19,504 for direct labor, and $ 20,640 for overhead.
a. How much did Pedraza Corp. spend on direct labor in October?
b. What was the October weighted average cost per equivalent unit for direct material, direct labor, and overhead?