d. Mills Enterprises processes 18,000 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 $4.00 per kilogram, it is a by-product of coffee processing. The following information is available for the month of April: Roasted Husks Activity in kilograms Coffee Production 15,000 2,200 Sales 14,400 2,000 Beginning Inventory (April 1) 290 0 Costs to process the raw coffee beans were $190,000 What is the gross margin at the end of April using the Sales method of by product costing? (Assume Mills uses first-in-first-out inventory costing)