Andrews Corporation Uses the Weighted-Average Method of Process Costing -
the Cost Per Equivalent Unit of Production for Conversion

Andrews Corporation uses the weighted-average method of process costing. The following information is available for February in its Polishing Department: $\begin{array}{lr}\text { Equivalent units of production-direct materials } & 110,000 \mathrm{EUP} \\\text { Equivalent units of production conversion } & 95,000 \mathrm{EUP}\\\text { Costs in beginning Work in Process-direct materials } & \$ 49,000 \\\text { Costs in beginning Work in Process conversion } & \$ 36,000 \\\text { Costs incurred in February-direct materials } & \$ 414,000 \\\text { Costs incurred in Febuary-conversion } & 520.000\end{array}$
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The cost per equivalent unit of production for conversion is:

A) $4.97
B) $9.26
C) $5.05
D) $4.21
E) $5.85