Torid Company processes 17,600 gallons of direct materials to produce two products, Product X and Product Y. Product X sells for $7 per gallon and Product Y, the main product, sells for $180 per gallon. The following information is for December: Production 5,475 9,975 Beginning Inventory 0 50 Sales 5,400 9,995 Product : Product Y: Ending Inventory 75 30 The manufacturing costs totalled $26,000. The production method will report Product X in the balance sheet at .... O A. $525 B. $13,500 OC. $0 OD. $5,400 Serile Pharma places 870 units in production during the month of January. All 870 units are completed during the month. It had no opening inventory. Direct material costs added during January was $102,000 and conversion costs added during January was $11,100. What is the total cost per unit of the product produced during January? R. O A. $80 O B. $117 O C. $10 OD. $130