Que Corporation uses the FIFO method in its process costing system. Operating data for the Cutting Department for the month of March appear below:

	Units	Percent Complete with Respect to Conversion
Beginning work in process inventory	9,700	10	%
Transferred in from the prior department during March	49,000
Completed and transferred to the next department during March	57,700
Ending work in process inventory	1,000	30	%

According to the companys records, the conversion cost in beginning work in process inventory was $3,705 at the beginning of March. Additional conversion costs of $210,213 were incurred in the department during the month.

The cost per equivalent unit for conversion costs for March is closest to: