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 105,000 EUP 90,700 EUP $ 48,900 $ 35,900 $ 412,900 $ 518,600 The cost per equivalent unit of production for direct materials is