Use the following information to calculate the cost of goods sold for the period: Beginning Finished Goods Inventory Ending Finished Goods Inventory Cost of Goods Manufactured $ 37,500 36,000 144,800 Multiple Choice $143,300. O $182,300. $218,300. a $146,300. $144,800. 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 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 128,000 EUP 110,600 EUP $ 64,200 $ 47,200 $542,900 $682,000 The cost per equivalent unit of production for conversion is: Multiple Choice $5.49 O $6.59 O O $11.08 O O $5.70 $6.17