Andrews Corporation uses the weighted average method of process costing. The following information is available for February in its Polishing Department: Equivalent units of productiondirect 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 124,000 EUP 107,100 EUP $ 60,900 $ 44,800 $515,300 $647,300 The cost per equivalent unit of production for conversion is