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 Direct materials Conversion costs $ cost $ costs Work-in-process, beginning 4,000 Zero $500 inventory(October1) 50 units Total costs added during October 20,000 12,480 5,020 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