Torid Company processes 17,725 gallons of direct materials to produce two products, Product X and Product Y. Product X sells for $6 per gallon and Product Y, the main product, sells for $170 per gallon. The following information is for December Production Sales Beginning. Inventory Product X Product Y 5,500 10,075 5,400 10,080 0 Ending. Inventory 100 25 20 The manufacturing costs totaled $25,000. If the byproduct inventory is recorded at NRV less profit margin of 20%, the balance sheet will report, OA. $3,400 OB. $0 OC. $480 OD. $600 of byproduct inventory.