Ommar Company has assembly department and testing department. the following is a summary of October 2020 Assembly department operations. Direct materials are added at the start of the process. Conversion costs are added evenly during the process. Ommar Company uses the weighted average method of process costing. Transferred in cost Direct materials cost $ Conversion costss Work-in-process, beg.in Oct1 $14,500 00 11,000 Total costs added during October $36,500 $75,000 53,800 Work-in-process, beginning inventory(October1) 1,500 units 40% degree of completion, ending work- in-process (October31) 1,000 units 60% degree of completion, 7,000 units started during October and 7,500 completed. The cost per equivalent unit of direct materials and conversion cost are: