BattyBat produces high quality baseball bats made of wood. They have two main products: professional and recreational bats. They also sell, as a by-product, the sawdust to a MDF board company. They produced 1,000 units of the professional line, 5,000 of the recreational and 100 cubic meters of sawdust. The sale price is $510 for the Professional, $90 for the Recreational and $30 for the sawdust. They sold 950,4500 and 80 units for each product. They had $80,000 in joint costs for the same period, the share amount of joint costs is 53.125% for the professional bats and 46.875% for the recreational bat5. What are the correct journal entries under the Production Method for Sales and COGS