Malaviya 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


Beginning work in process inventory 17,000 40%

Transferred in from the prior department

during September 72,000

Ending work in process inventory 18,000 30%

According to the company’s records, the conversion cost in the beginning work-in-process inventory was $63,104 at the beginning of September. Additional conversion costs of $654,240 were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for September? (Round off to three decimal places.)

A. $9.087

B. $9.400

C. $8.060

D. $9.280

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