3. Mannarelli Corporation uses the weighted average method in its process costing system. Operating data for the Casting Department for the month of September appear below: According to the company's records, the conversion cost in beginning work in process inventory was $15,660 at the beginning of September. Additional conversion costs of $526,524 were incurred in the department during the month. The cost per equivalent unit for conversion costs for September is closest to: (Round off to three decimal places.)

Beginning WIP inventory 15,000 units; Percent complete with respect to conversion 20%

Transferred in from the prior department during September; 89,000

Ending WIP inventory 24,000; Percent complete with respect to conversion 90%

A. $5.916 B. $5.336 C. $5.220 D. $5.213

Please Show work.