Sarfina Corporation uses the FIFO method in its process costing system. Operating data for the Casting Department for the month of September appear below: Percent Complete with Units Respect to Conversion 17,000 20% Beginning work-in-process inventory Transferred in from the prior department during September Ending work-in-process inventory 94,000 28,000 90% According to the company's records, the conversion cost in beginning work-in-process inventory was $23,660 at the beginning of September. Additional conversion costs of $532,524 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.) O $5.627 O $4.964. O $5.081. O $4.971