B 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 Costs incurred in February-direct materials Costs incurred in February-conversion The cost per equivalent unit of production for conversion is: 128,000 EUP 110,600 EUP $ 64,200 $ 47,200 $ 542,900 $ 682,000