Andrews Corporation uses the weighted-average method of process costing. The following information is available for February in its Polishing department: Equivalent units of productiondirect materials 114,000 EUP Equivalent units of productionconversion 98,600 EUP Costs in beginning Work in Processdirect materials $ 60,900 Costs in beginning Work in Processconversion $ 44,800 Costs incurred in Februarydirect materials $ 515,400 Costs incurred in Februaryconversion $ 647,400

The cost per equivalent unit of production for conversion is: