Mannarelli Corporation uses the FIFO method in its process c…

Mannarelli Corporation uses the FIFO method in its process costing system. Operating data for the Casting Department for the month of September appear below:       Units Conversion Percent Complete Beginning work in process inventory 15,000 20% Transferred in from prior department during September 89,000   Ending work in process inventory 24,000 90%   Units started and completed for the month were 65,000.   Units completed and transferred out for the month totaled 80,000. 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. The cost per equivalent unit for conversion costs for September is closest to: (Round off to three decimal places.)