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 18,400 20 % Transferred in from the prior department during September 97,500 Ending work-in-process inventory 30,800 90 % According to the company's records, the conversion cost in beginning work-in-process inventory was $29,260 at the beginning of September. Additional conversion costs of $536,724 were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for September