Byproduct costing: (2 marks) Girard Enterprises processes 24,000 kilograms of raw coffee beans to product two products. The first product is roasted coffee that is sold for $25.00 per kilogram. The second product is the shell of the bean, called the husk. The husk is sold as a fertilizer for plant crops. Because it is sold for only $3.75 per kilogram, it is a by- product of coffee processing. The following information is available for the month of July: Roasted Husks Activity in kilograms Coffee Production 21,000 2,600 Sales 17,300 2,200 There were no beginning inventories. Costs to process the raw coffee beans were $190,350. Calculate the cost of ending inventory for the month of July using the Production method of accounting for byproducts