Andrews Corporation uses the weighted average method of process costing. The following information is available for February in its Polishing Department: 8 03:02:08 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 114,000 EUP 98,500 EUP $ 66,900 $ 49,100 $564,800 709,400 The cost per equivalent unit of production for direct materials is: Multiple Choice O $4.95 $5.54 $11.18 $6.22 O $6.41