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14) Athens Company processes 15,000 gallons of direct materials to produce two products, Product X and Product Y. Product X sells for $8 per gallon and Product Y, the main product, sells for S100 per gallon. The following information is for August: Ending Beginning Sales Invento Inventory Production 375 Product X 4.375 4,000 125 9,625 500 Product Y: 10,000 The manufacturing costs totaled $30,000. If byproducts are recognized in the general ledger at sale what is the amount? A) $0 B) $3,000 C) $32,000 D) $35,000