Malaviya Corporation uses the FIFO method in its process-costing system. Operating data for the Casting Department for the month of September appear below: Units Percent Complete with Respect to Conversion Beginning work in process inventory 17,000 40% Transferred in from the prior department during September 72,000 Ending work in process inventory 18,000 30% According to the company's records, the conversion cost in the beginning work-in-process inventory was $63,104 at the beginning of September. Additional conversion costs of $654,240 were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for September? (Round off to three decimal places.) A. $9.087 B. $8.060 C. $9.280 D. $9.400