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		105,000	EUP
Equivalent units of productionconversion		90,700	EUP
Costs in beginning Work in Processdirect materials	$	59,200
Costs in beginning Work in Processconversion	$	43,500
Costs incurred in Februarydirect materials	$	500,400
Costs incurred in Februaryconversion		628,500

The cost per equivalent unit of production for direct materials is: