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 110,000 EUP 95,000 EUP $ 49,000 $ 36,000 $414,000 520,000 The cost per equivalent unit of production for conversion is: $9.26 $5,85 $4,97 $5.05 $4.21