Husky Wheat Products (HWP) extracts and processes wheat germ. There were no beginning inventories at March 1. During March, HWP processed 10,000 kilograms of wheat and obtained 9,500 kg of wheat germ and 500 kgs of straw. Processing the 10,000 kilograms of wheat costs HWP $15,000. HWP sells 8,000 kgs of wheat germ for $4.00 per kg. In addition, HWP sells 400 kilograms of straw for $0.80 per kilogram. HWP treats the straw as a by-product. Required (treat each requirement independently): Assuming HWP accounts for the by-product using the production method, what is the value of the ending inventory for each product(s) at March 31? Assuming HWP accounts for the by-product using the sales method, what is the value of the ending inventory for each product(s) at March 31?