Making an adjustment for lost units. The Forming Department had prior department costs of $18,000 in its beginning work in process inventory (100 units) for the current month. During the current month, 1,000 units were transferred into the Forming department with total prior department costs of

$18,740, and 25 units were lost in production. It is assumed that the lost units came from units transferred into the Forming department this month. Show how the adjustment for lost units would appear in the cost of production report for the month.