The MANGINO CORPORATION produces three products, A, B, and C. Products A and B are main products, and C is a byproduct. MANGINO Corporation uses the net realizable value method to allocate joint costs to main products. In 2016, Department 1, 100,000 pounds of raw material Rho are processed at a total joint cost of $125,000. After processing in Department 1, 60,000 units are transferred to Department 2 as Intermediate A (main product). 30,000 units are transferred to Department 3 as Intermediate B (main product). 10,000 units are transferred to Department 4 as byproduct C (byproduct). In Department 2, Intermediate A is further processed at a total additional processing cost of $200,000. The units are then transferred to Finished Goods-A. Thirty thousand (30,000) Final A's are sold at $5 per unit. In Department 3, Intermediate B is processed at a total additional processing cost of $160,000. The units are then transferred to Finished Goods-B. Twenty thousand (20,000) Final Bs are then sold for $12 per unit. In Department 4, further processing costs of C are $.40 each. There is also a marketing charge of $.50 each. Six thousand (6,000) Cs are sold at $1.40 per unit. Required: If the byproduct is accounted for using the time of production method. What is the December 31, 2016 ending inventory of Finished Goods-C? What is the inventoriable unit cost of Finished Goods -B? If the byproduct is accounted for using the time of sale method. What is the 2016 reported profit of Finished Goods- C? What is the inventoriable unit cost of Finished Goods-B? Assume for this part only the Intermediate A could be sold at the split off point for $3 each. Should MANGINO further process Intermediate A into Finished Goods-A? Assume all units produced will be sold