Making an adjustment for rounding. Costs to be accounted for in a department total $684,520. Costs accounted for include the cost of the ending work in process, $63,200, and the cost of the completed units from the beginning work in process, $108,000. The unit cost for the prior department costs and from the department costs added in the current period have been computed as

$2.5667. A total of 200,000 units started and completed this month were transferred out to the next department. What is the adjustment due to rounding error, and where will the adjustment be shown in the cost of production reports?