$7-33$ Joint and By$-$Product Costing $($Appendix$)$ Webster Company produces $25,000$ units of product A$,20,000$ units of product B$,$ and $10,000$ units of product C from the same manufacturing process at a cost of $ $340,000.$ A and B are joint products, and C is regarded as a by$-$product. The unit selling prices of the products are $ $30$ for A$,$ $ $25$ for B$,$ and $ $1$ for C$.$ None of the products requires separable processing. Of the units produced, Webster Company sells $18,000$ units of A$,19,000$ units of B$,$ and $10,000$ units of C$.$ The firm uses the net realizable value method to allocate joint costs and byproduct costs. Assume no beginning inventory.