The Seattle Recycling Company (SRC) purchases old water and soda bottles and recycles them to produce plastic covers for outdoor furniture. The company processes the bottles in a special piece of equipment that first melts, then reforms the plastic into large sheets that are cut to size. The edges from the cut pieces are sold for use as package filler. The filler is 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 the above information:

	Table Covers	Chair Covers	Package fillers
Production	30,000	90,000	6,000
Sales	25,000	80,000	5,000
Units	12	8	1

Assume that SRC allocates the joint costs to table and chair covers using the sales value at split off method and accounts for the byproduct using the production method. What is the ending inventory cost for each product ?

Select one:

a. 165000, 44000 and 0

b. 165000, 352000 and 0

c. 33000, 44000 and 1000

d. 33,000, 352000 and 1000

e. None