$3$

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

$00$:$18$:$14$

$\backslash$table$[[$Equivalent units of production$-$direct materials,$114,000$ EUP$],[$Equivalent units of production$-$conversion,$98,600$ EUP$],[$Costs in beginning Work in Process$-$direct materials,$$60,900$