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 The cost per equivalent unit of production for conversion is: 110,000 EUP 95,000 EUP $ 49,100 $ 36,000 $ 414,000 $ 519,750