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 direct materials is:
Definitions:
Demand Functions
Mathematical representations that describe the relationship between the quantity demanded of a good and its determinants like price, income, and preferences.
Price Ceiling
A government-imposed limit on how high a price can be charged for a product, service, or commodity.
Economic Efficiency
A situation where resources are allocated in the most effective way, maximizing total benefits while minimizing waste and costs.
Competitive Markets
Markets characterized by a large number of buyers and sellers, where no single entity can influence prices significantly.
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