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 110,000 EUP Equivalent units of production—conversion 95,000 EUP Costs in beginning Work in Process—direct materials $ 49,000 Costs in beginning Work in Process—conversion $ 36,000 Costs incurred in February—direct materials $ 414,000 Costs incurred in February—conversion 520,000 The cost per equivalent unit of production for conversion is: $9.26 $4.21 $5.85 $5.05 $4.97