Sarfina Corporation uses a 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 15,000 20% Units Started in September 89,000 Units Completed and Transferred in September 80,000 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. What is the conversion cost per equivalent unit in September using the weighted-average meth