Andrews Corporation uses the weighted-average method of process costing. The following information is aw 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: 101,000 EUP 87,300 EUP $ 50,900 $ 37,400 $ 430,200 $ 540,400