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 108,000 eupequivalent units of production—conversion 93,400 eupcosts in beginning work in process—direct materials $ 55,700costs in beginning work in process—conversion $ 40,900costs incurred in february—direct materials $ 470,500costs incurred in february—conversion $ 591,000the cost per equivalent unit of production for conversion is: