Andrews Corporation uses the weighted-average method of process costing.The following information is available for February in its Polishing Department: The cost per equivalent unit of production for conversion is:

A) $9.26
B) $4.21
C) $5.85
D) $5.05
E) $4.97

To calculate the cost per equivalent unit of production for conversion, we need to add the total conversion costs for the period (i.e. $146,282) to the equivalent units of production for conversion (i.e. 25,010) to get the total cost to be accounted for (i.e. $606,282).
Then we divide the total cost to be accounted for by the equivalent units of production for conversion to get the cost per equivalent unit of production for conversion.
($606,282/25,010 = $24.24)
Therefore, the cost per equivalent unit of production for conversion is $5.85.