XYZ Corporation uses the FIFO method in its process costing system. Operating data for the Casting Department for the month of September appear below: According to the company's records, the conversion cost in beginning work in process inventory was $65,500 at the beginning of September. Additional conversion costs of $192,850 were incurred in the department during the month. What is the cost per equivalent unit for conversion costs for September? Note: Your answer should be in the format of "S***.**". Round interim calculations and your final answer to 2 decimal places. Use commas to separate thousands