Help Save & 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 105,000 EUP Equivalent units of production-conversion 90,700 EUP Costs in beginning Work in Process-direct materials $ 48,900 Costs in beginning Work in Process-conversion $ 35,900 Costs incurred in February-direct materials $412, 900 costs incurred in February-conversion $518,600 The cost per equivalent unit of production for direct materials is: Multiple Choice $5.09 O $5.09 $4.40 $4.94 $8.87 $3.93