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 market value method.

a)The manufacturing costs for product A are ?

b)The manufacturing costs for product B are ?

c)The manufacturing costs for product C are ?

d)The manufacturing costs for product X are ?

e)The manufacturing costs for product Y are ?