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 cost $	Conversion costs$
Work-in-process, beginning inventory(Aapril1) 50 units	4,000	Zero	568 50%completed
Total costs added during April	14,000	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:

a. $20 transferred in cost, $13 direct materials and $10 conversion cost

b. $60 transferred in cost, $28 direct materials and $18 conversion cost

c. $80 transferred in cost, $52 direct materials and $20 conversion cost

d. $40 transferred in cost, $26 direct materials and $10 conversion cost

e. $30 transferred in cost, $28 direct materials and $18 conversion cost