Andrews Corporation uses a process costing system for manufacturing.The following information is available for the February in its Polishing Department: 
The cost per equivalent unit of production for conversion is:
Definitions:
Fulfillment Center
Warehouse facilities used to ship merchandise directly to customers.
Distribution Center
A specialized facility that handles the storage and distribution of goods to retailers or direct to customers, often optimizing order fulfillment and shipping processes.
Directly
In a straightforward or straight line manner; without intervening factors or intermediaries.
Marketing Channel
Pathways and processes through which goods and services flow from producers to consumers.
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