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 conversion is:

		$9.26
		$4.21
		$5.85
		$5.05
		$4.97