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.