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 The cost per equivalent unit of production for direct materials is 127,000 EUP 109,600 EUP $ 68,800 $50,00 $ 582,000 $ 731,000