9) Jagger, Inc. production begins in Department A with 1,000 kilograms of material, of which 40% goes to Department B, 50% to Department C, and the rest evaporates. From Department C, 72% goes to Department D, 24% to Department E, and the remainder is scrapped. There are no intermediate markets. By-product sales are treated as miscellaneous income. The following occurred during the month: Department Costs Sales Product Type $20,000 51,000 $10,000 By-product 30,000 20,000 60,000 Main-1 10,000 30,000 Main-2 Do o co If Jagger uses the physical output method, the total cost of Main-1 is: a) $40,455 *b) $57,500 c) $42,500 d) $52,500