ABC Company uses the weighted average method of process costing to value its inventory. Use the information in the per equivalent unit of production for conversion? Equivalent units of production direct materials Equivalent units of production-conversion costs in beginning work in Process-direct materials Costs in beginning Work in Process-conversion Costs incurred in February-direct materials Costs incurred in February-conversion 107,000 EUP 92,500 EUP $ 59,800 $ 43,900 $505,000 $634,200 Multiple Choice $7.33 $12.32 $6.34 $6.86