Torid Company processes 18,800 gallons of direct materlals to produce two products, Product X and Prodact Y. Product X sells for 5 to per culfon and Pros a Y , the main produch. sells for 5180 per gallon. The following infocmation is for Docember The manulacturing costs totaled S35,000 The production method will report Product X in the balance sheet at . 50 B. 51.750 c. 51,800 D. 531500