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Business, 26.02.2020 02:18 hiccup5653oye1pb

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 101,000 EUP
Equivalent units of production—conversion 87,200 EUP

Costs in beginning Work in Process—direct materials $ 56,700
Costs in beginning Work in Process—conversion $ 41,700
Costs incurred in February—direct materials $ 479,700
Costs incurred in February—conversion $ 602,500

The cost per equivalent unit of production for direct materials is:

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