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		129,000	EUP
Equivalent units of productionconversion		111,500	EUP
Costs in beginning Work in Processdirect materials	$	75,100
Costs in beginning Work in Processconversion	$	55,200
Costs incurred in Februarydirect materials	$	635,100
Costs incurred in Februaryconversion	$	797,600

The cost per equivalent unit of production for conversion is: