Andrews Corporation uses a process costing system for manufacturing. The following information is available for the February in its Polishing Department: Equivalent units of productiondirect materials 110,000 EUP Equivalent units of productionconversion 95,000 EUP Costs in beginning Work in Processdirect materials $49,000 Costs in beginning Work in Processconversion $36,000 Costs incurred in Februarydirect materials $414,000 Costs incurred in Februaryconversion 520,000 The cost per equivalent unit of production for direct materials is: $4.97 $5.05 $5.85 $9.26 $4.21