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		107,000	EUP
Equivalent units of productionconversion		92,500	EUP
Costs in beginning Work in Processdirect materials	$	59,800
Costs in beginning Work in Processconversion	$	43,900
Costs incurred in Februarydirect materials	$	505,000
Costs incurred in Februaryconversion	$	634,200

The cost per equivalent unit of production for conversion is:

Multiple Choice

• $12.32

• $6.86

• $7.33

• $6.34

• $6.11