79 Fisher Company uses the FIFO method in its process costing system. Operating data for the Smelting Department for the month of September appear below: Percentage Units complete Beginning work in process inventory 19,000 80% Transferred in from the prior department during September 74,000 Ending work in process inventory 17,000 90% According to the company's records, the conversion cost in beginning work-in-process inventory was $83,600 at the beginning of September. Additional conversion costs of $427,682 were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for September on the Smelting Department's production report? (Round off to three decimal places.) a) $5.498. b) $5.779. c) $5.620 d) $5.500 is