The products A, B and C are manufactured in the production of A-B-C AG. The by-products X and Y are also created in each production step. The total production costs per production step total 115. The products have different market values, which are shown in the table below: Product Product Type Market Price A main 40 B main 75 C Main 55 X Next 20 Y addition 15 Determine the manufacturing costs using the residual value method. The manufacturing costs for product A are ? The manufacturing costs for product B are ?. The production costs for product C are ?. The production costs for product X are ?. The manufacturing costs for product Y are