Andrews Corporation uses the weighted-average method of process costing. The following information is available for February in its Polishing Department Equivalent units of production-direct materials Equivalent units of production-conversion Costs in beginning Work in Process-direct materials $ 68,800 Costs in beginning Work in Process-conversion Costs incurred in February-direct materials Costs incurred in February-conversion 127,000 EUP 109,600 EUP Print Deferences $ 50,600 $582,000 $731,000 The cost per equivalent unit of production for direct materials is