Equivalent units of production-direct materials Equivalent units of production-conversion Costs in beginning Work in Process-direct materials 53,200 Costs in beginning Work in Process-conversion Costs incurred in February-direct materials Costs incurred in February-conversion 102,000 EUP 88,200 EUP 39,100 $449,800 $565,000 The cost per equivalent unit of production for conversion is: Multiple Choice $11.51 $6.41 $6.85 $5.92 $5.70