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		114,000	EUP
Equivalent units of productionconversion		98,500	EUP
Costs in beginning Work in Processdirect materials	$	66,900
Costs in beginning Work in Processconversion	$	49,100
Costs incurred in Februarydirect materials	$	564,800
Costs incurred in Februaryconversion		709,400

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