Torid Company processes 18,500 gallons of direct materials to produce two products, Product X and Product Y. Product X sells for $10 per gallon and Product Y, the main product, sells for $180 per gallon. The following information is for December: The manufacturing costs totaled $35,000. The production method will report Product X in the balance sheet at A. $31,500 B. $1,750 C. $3,600 D. $0