16 Andrews Corporation uses the weighted-average method of process costing. The following information is available for February in its Polishing Department:

Equivalent units of productiondirect materials		130,000	EUP
Equivalent units of productionconversion		112,300	EUP
Costs in beginning Work in Processdirect materials	$	76,500
Costs in beginning Work in Processconversion	$	56,100
Costs incurred in Februarydirect materials	$	645,300
Costs incurred in Februaryconversion		810,500

Multiple Choice

• $6.23

• $11.20

• $4.96

• $6.43

• $5.55