Andrews Corporation uses the weighted-average method of process costing. The following in vailable for February in its Polishing Department costing The following informationis 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 conversiorn Costs incurred in February-direct materials Costs incurred in February-conversion 124,000 EUP 107,200 EUP $67,800 $49,800 $572,900 $719,500 The cost per equivalent unit of production for conversion is: A) $5.98 C) $12.06 E) S6.71 B) $6.20 D) $7.18