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 107,000 EUP Equivalent units of productionconversion 92,300 EUP Costs in beginning Work in Processdirect materials $ 55,100 Costs in beginning Work in Processconversion $ 40,500 Costs incurred in Februarydirect materials $ 465,800 Costs incurred in Februaryconversion $ 585,100 The cost per equivalent unit of production for direct materials is:

Multiple Choice

$9.82

$5.64

$4.87

$4.35

$5.47