Sarfina 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		18,200			20	%
Transferred in from the prior department during September		97,000
Ending work-in-process inventory		30,400			90	%

According to the company's records, the conversion cost in beginning work-in-process inventory was $28,460 at the beginning of September. Additional conversion costs of $536,124 were incurred in the department during the month.

What would be the cost per equivalent unit for conversion costs for September? (Round your answer to 3 decimal places.)

Multiple Choice

A) $4.833.

B) $5.471.

C) $4.829.

D) $4.940.