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

$5.916.

$5.340.

$5.220.

$5.213.