Torid Company processes 18,300 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 $170 per gallon. The following information is for December: Production Sales Beginning. Inventory Ending Inventory Product X Product Y 5,975 5,900 10,175 10,260 0 125 75 40 The manufacturing costs totaled $32,000. Under production method, Product X NRV would be offset against the costs of Product Y by how much? OA. $41,825 OB. $525 OC. $12,750 OD. $41,300