Torid Company processes 18,350 gallons of direct materials to produce two products, Product X and Product Y. Product X sells for $9 per gallon and Product Y, the main product, sells for $180 per gallon. The following information is for December: Beginning Inventory Production 5,625 10,575 ProductX: Product Y: Ending Inventory 125 Sales 5,500 10,615 50 10 The manufacturing costs totalled $27,000 The production method will report Product X in the balance sheet at O A. $22,500 O B. $1,125 OC. $0 O D. $1,800