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. $9.400

B. $9.087

C. $9.280

D. $8.060