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(Aapril1) 50 units 2,000 Zero 568 Total costs added during April 50%completed 4,400 7,000 6,720 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. $40 transferred in cost, $26 direct materials and $10 conversion cost O 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