Amerisama Company makes a variety of products. Its Texturing Department reports the following information for September of the current year:

Units:
Completed and transferred out 7,400
Unfinished units, work in process, September 30: 3,500*

Costs:
Direct Materials $110,000
Direct Labor 55,000
Manufacturing overhead 80,000
*100% complete for direct materials and 40% complete for conversion costs incurred.

Compute the cost per equivalent unit for conversion costs.

$10.09
$9.09
$12.39
$15.34