Andrews Corporation uses a process costing system for manufacturing. The following information is available for the 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