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 Costs in beginning Work in Process-conversion 114,000 EUP 98,500 EUP 66,900 49,100 $564,800 $709,400 Costs incurred in February-direct materials Costs incurred in February-conversion The cost per equivalent unit of production for direct materials is: Multiple Choice $4.95 $5.54 $11.18 $6.22 $6.41