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 129,000 EUP 111,400 EUP $ 60,700 $ 44,600 $513,000 644,300 The cost per equivalent unit of production for direct materials is: Multiple Choice $8.97 $4.45 $4.99 $5.15