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 ........... 189,648

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.

a. How much did Rojo Inc. spend on direct labor in October?

b. What was the October weighted average cost per equivalent unit for direct material, direct labor, and overhead?