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.)

a. 5.916

b. 5.340

c. 5.220

d. 5.213