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 121,000 EUP 104,400 EUP $ 64,600 $ 47,500 $546,300 686,200 The cost per equivalent unit of production for direct materials is: Multiple Choice $4.51 $5.05 O $10.19 The cost per equivalent unit of production for direct materials is: Multiple Choice O $4.51 $5.05 $10.19 $5.67 O $5.85