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: 104,000 EUP 89,800 EUP $49,100 $ 36,100 $415,200 $521,500 Multiple Choice $10.43 $5.81 $6.21 $5.36 $5.17