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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 101,000EUP
Equivalent units of production-conversion 87,200EUP
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
Question 1: The cost per equivalent unit of production for direct materials is
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