Torid Company processes 17,750 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, sets for $160 per gation. The following information is for December Beginning Ending Production Sales Inventory Inventory Product X Product Y 5.425 5,300 125 10,175 10,170. 25 30 The manufacturing costs totalled $27,000. The production method will report Product X in the balance sheet at OA $20,000 On 10 c. $875 OD. $4,000