Torid Company processes 18,800 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 $170 per gallon. The following information is for December: Production 6,175 10,475 Beginning Inventory 0 50 Sales 6,000 10,485 Product X: Product Y: Ending Inventory 175 40 The manufacturing costs totaled $27,000. How much is the ending inventory for the byproduct if byproducts are recognized in the general ledger at the point of sale