Troy Company processes $15,000$ litres of direct materials to produce two products, Product $x$ and Product $Y.$ Product $x,$ a byproduct, sells for $$4$ per litre, and Product $Y,$ the main product, sells for $$50$ per litre. The following information is for August.

$\backslash$table$[[,$Production,Sales,$\backslash$table$[[$Beginning$],[$Inventory$]],\backslash$table$[[$Ending$],[$Inventory$]]],[$Product X:$,4,375,4,000,0,375],[$Product Y:$,10,000,9,625,125,500]]$

The manufacturing costs totalled $$95,000.$

What is the net effect to the income statement for the recognition of the byproduct, if byproducts are recognized when production is completed, and the company uses FIFO? Round to the nearest dollar.

A$.$ $$16,844$

B$.$ $$17,300$

C$.$ $$16,000$

$(1)$ Time Remaining: $01$:$45$:$47$