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 181,800 EUP 87,300 EUP s 58,980 37,480 430, 200 $540,480 The cost per equivalent unit of production for conversion is: Multiple Choice $572 s5 si 551 519