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.