The Seattle Recycling Company (SRC) purchases old water and soda bottles and recycles them to produce plastic cove for outdoor furniture. The company processes the bottles in a special piece of equipment that first melts, then reform the plastic into large sheets that are cut to size. The edges from the cut pieces are sold for use as package filler. The fil s considered a byproduct. The company purchased and processed 120,000 pounds of bottles at a cost $600,000 to produce 30,000 table covers, 90,000 chair covers and 5000 package fillers SRC sold 25,000 table covers for $12 each 80,000 chair covers for $8 each, and 5,000 pounds of package filler at $1 per pound. The following table summarizes th above information: Table Covers Chair Covers Package fillers Production 30,000 90,000 6,000 Sales 25,000 80,000 5,000 Units 12 18 Assume that SRC allocates the joint costs to table and chair covers using the sales value at split off method and accounts or the byproduct using the production method. What is the ending inventory cost for each product ? Select one: a. a. 165000, 44000 and 0 Ob. 33000, 44000 and 1000 C. None of the above O d. 33,000. 352000 and 1000 e. 165000, 352000 and 0