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, sells for $160 per gallon. The following information is for December: Beginning Ending Production Sales Inventory Inventory 125 25 30 Product X 5,425 5,300 10,175 10,170 Product Y: The manufacturing costs totalled $27,000. The production method will report Product X in the balance sheet at A. $20,000 B. $875 .so D. $4,800