Maccari 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	24,000	80	%
Transferred in from the prior department during September	61,000
Ending work in process inventory	10,000	60	%

According to the company's records, the conversion cost in beginning work in process inventory was $61,824 at the beginning of September. Additional conversion costs of $206,412 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.)

Select one:

a.

$3.340

b.

$3.384

c.

$3.220

d.

$3.156