Coronado Group provides many of the laminated products that teachers use in their classrooms. Coronado management considers the company to also be quite green, as it captures the small cut-out pieces and sells them to an organization that uses them in its production of plastic tableware. To date, Coronado has treated these cut-outs as a by-product, since it receives a small value for the items upon sale. The quantities and values of both the main laminated products and the small cut-outs, created in a joint process that costs $1,100, are as follows. Both products are sold at the split-off point and not processed further. All sales are on account. If 10% of the production for both products had been unsold as of year-end, how much inventory cost would remain on the balance sheet for each product under (1) the sales method and (2) the production method? (Do not leave any answer field blank. Enter 0 for amounts.)