Nate Company manufactures Products A and B from a joint process that also yields a by-product, X. Nate Company accounts for the revenue from its by-product sales deduction from the cost of its main products. Additional information is as follows: (1) Assuming that joint product costs are allocated using the relative sales value at split-off approach, what was joint cost and B? (2) Prepare the journal entry to transfer the finished products to separate inventory accounts. (3) Assuming the sales value of X is stable, prepare the journal entries to: (a) place the by-product in stock (b) record the sale of 3,000 units for $11, 500 on account