TB $06-38($Appendix $6$A$)$ Marten Company uses the FIFO m$...$

$($Appendix $6$A$)$ Marten Company uses the FIFO method in its process costing system. Operating data for the Casting Department for the month of

September appear below:

According to the company's records, the conversion cost in beginning work$-$in$-$process inventory was $$86,000$ at the beginning of September. Additional

conversion costs of $$427,682$ were incurred in the department during the month.

What would be the cost per equivalent unit for conversion costs for September on the Casting Department's production report? $($Round off to three

decimal places.$)$