Sarfina Corporation Uses the FIFO Method in Its Process Costing

Multiple Choice

Sarfina Corporation uses the FIFO method in its process costing system. Operating data for the Casting Department for the month of September appear below:
$\begin{array}{ll} &&\text { Percent Complete with Respect }\\ & \text { Units } &\text { to Conversion}\\\text { Beginning work-in-process } & 15,000 &20\%\\\text { inventory } & \\\text { Transferred in from the prior } &\\\text { department } & 89,000 \\\text { during September } & \\\text { Ending work-in-process inventory } & 24,000&90\%\end{array}$

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 your answer to 3 decimal places.)

A) $5.916.
B) $5.340.
C) $5.220.
D) $5.213.