Q3. The following data has been taken from the 2nd department of Albari Company: Cost from proceeding department: $9,675 Cost added by the department (Materials + Conversion): $6,500 Units received from preceding department: 5,625 Units transferred to finished goods store room: 5,000 Units still in process (1/3 complete as to conversion costs): 375 Units lost in process: 250 Based on the above data, Calculate the adjustment for lost units in second department.