Andrews Corporation uses the weighted average method of process costing. The following information is available for February in its Polishing Department: 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 110,000 EUP 95,000 EUP $ 49,000 $ 36,000 $ 414,000 520,000 The cost per equivalent unit of production for direct materials is: a) 59.26 b) $4.97 c) $5.85 Mitchell term Outline Merenda, docx 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 110,000 EUP 95,000 EUP $ 49,000 $ 36,000 $ 414,000 520,000 The cost per equivalent unit of production for direct materials is: O a) $9.26 Ob) $4.97 OC) $5.85 Od) $5.05 e) 54.21