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 F.I.F.O method of process costing Transferred-Direct Conversion in costs $ materials costs$ cost $ Zero 568 Work-in- 4,000 process, inventory October 1 50 units |(50% degree of completion) 6,240 5,020 Total costs 10,000 added during October 250 units started during October and 240 completed and transferred out, Ending (October 31) 60 units, degree of completion 60% Calculate the cost per equivalent unit of Conversion cost and the cost of End