Andrews Corporation uses the weighted average method of process costing. The following information is available for February in its Polishing Department: (8 03:03:43 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 109,000 EUP 94,100 EUP $ 52,400 $ 38,500 $442,800 $556,200 The cost per equivalent unit of production for conversion is: 1 0 0 0 0 0 Andrews Corporation uses the weighted average method of process costing. The following information is available for February in its Polishing Department: (8 03:03:43 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 109,000 EUP 94,100 EUP $ 52,400 $ 38,500 $442,800 $556,200 The cost per equivalent unit of production for conversion is: 1 0 0 0 0 0