Heston, Inc. produces 1 main product sand a by-product. During the current month it has no beginning inventories. During the current month it incurred $185,000 of joint costs. Additional information follows: (a) Assuming Heston Inc. accounts for the by-product using the production method, Calculate the inventory value for both Beta & Delta on the balance sheet and Heston's gross margin on the income statement. Assuming Heston Inc. accounts for the by-product using the sales method, Calculate the inventory value for both Beta & Delta on the balance sheet and income statement. Assume that the sales value of by-product is reported as part of revenue COGS on the income statement If the manager of Fournier Company is given a bonus based on income, which type costing income statement would you recommend for evaluating manager performance internal decision making? Justify your choice