Al's Pancake World manufactures pancakes in three sequential departments: Mixing, Frying, and Packaging. Al uses two categories of direct materials in the Mixing department to make each tub of liquid pancake mix: dry ingredients $($flour$,$ sugar, baking soda, salt$)$ and wet ingredients $($milk$,$ eggs, and oil$).$ No direct materials are added in the Frying department. Only to$-$go containers are added in the Packaging department. In the Mixing department, the dry ingredients, which account for $60\%$ of the direct materials, are added immediately at the beginning of the production process and the wet ingredients are added when the conversion process is $55\%$ complete. Conversion costs are incurred uniformly throughout production in the Mixing department. Management estimates that $70\%$ more in conversion costs need to be added to the tubs of mix in the Mixing department before they can be transferred to the Frying department.

The Mixing department began August with $200$ tubs of pancake mix in process and started another $2,000$ tubs during the month. At month end, $1,950$ tubs remained in process in the department and were assigned a cost of $$6,435$ on the department's August production cost report, $$2,340$ of which was for conversion costs. Costs in beginning work in process were $$7,322$ in total, of which $$4,260$ was related to direct material and $$3,062$ was related to conversion.

Which of the following is incorrect with regard to the Mixing department in August's operations? Round all calculations to two decimal places and final answer to two decimal places.

Question $4$ options:

The costs transferred to the Frying department during August equal $$1,875$

It costs $$7\mathrm{.}50$ to make one finished unit in the Mixing department

The total costs to account for in the Mixing department during August equal $$8,310$

Ending inventory is $70\%$ complete with respect to conversion costs

Total costs added during the period equal $$988$