Andrews Corporation uses the weightedaverage method of process costing. The following information is available for February in its Polishing department: Equivalent units of productiondirect materials 118,888 EUP Equivalent units of productionconversion 95,888 EUP Costs in beginning Work in Processdirect materials $ 49,188 Costs in beginning Work in Processconversion $ 36,888 Costs incurred in Februarydirect materials 55 414,888 Costs incurred in Februaryconversion $ 519,758 The cost per equivalent unit of production for conversion is: