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 126,000 EUP
Equivalent units of production—conversion 108,900 EUP
Costs in beginning Work in Process—direct materials $ 73,700
Costs in beginning Work in Process—conversion $ 54,100
Costs incurred in February—direct materials $ 622,300
Costs incurred in February—conversion 781,600

The cost per equivalent unit of production for conversion is:

a) $6.39. b) $4.94. c) $5.52. d) $6.20.

$7,64 (non of the suggested options)

Explanation:

Step 1 Determine the Total Costs Incurred for conversion

Conversion Costs :

Beginning Work in Process          $ 54,100

Add Costs incurred in February   $781,600

Total Costs                                    $835,700

Step 2 Determine cost per equivalent unit of production for conversion

Cost per equivalent unit = Total Costs / Total Equivalent units of production

                                        =  $835,700 / 108,900

                                        =  $7,64

answer; hazards;

answer///video, because samuel can show his work in real time and be better understood;