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The following is a summary of October 2020 testing department operations of Ommer company. Direct materials are added at 80% degree of completion. Conversion costs are added evenly during the process. Ommer company uses the weighted average method of process costing Transferred-in costs Direct materials Conversion cost $ costs$ Work-in-process, beginning inventory(Aaprill) 50 units 2,000 Zero 568 50%completed Total costs added during April 7,000 6,720 4,400 Completed and transferred out during October 240 units Ending (October 31) 60 units, degree of completion 60% Calculate the cost per equivalent unit of Transferred-in cost, Direct materials and Conversion cost Select one: O a. $40 transferred in cost, $26 direct materials and $10 conversion cost b. $80 transferred in cost, $52 direct materials and $20 conversion cost c. $30 transferred in cost, $28 direct materials and $18 conversion cost d. $20 transferred in cost, $13 direct materials and $10 conversion cost e. $60 transferred in cost, $28 direct materials and $18 conversion cost