Computing costs in a prior department when there are lost units. On March 1, 19X5, the beginning work in process inventory for the Framing Department of the Reed Company was 100 units. The prior department costs for these units were $1,000. During the month, 2,400 units with prior department costs of

$26,375 were transferred into the Framing Department, and 2,300 units were completed and transferred to the next department. The ending work in process inventory was 150 units, and 50 units were lost in production. Show how the Costs in Prior Departments section of Costs to Be Accounted For would appear in the cost of production report for March, assuming that there is a separate adjustment for lost units.