Mannarelli Corporation uses the FIFO method in its process costing system. Operating data for the Casting Department for the month of September appear below: Units.. % complete with respect to conversion Beginning work in process inventory 15,000 20% Transferred in from the prior department during September 89,000 Ending work in process inventory 24,000 90% 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.)