Webster Company produces $16,000$ units of product $A,18,000$ units of product $B,$ and $10,500$ units of product $C$ from the same

manufacturing process at a cost of $$345,000.$ A and $B$ are joint products, and $C$ is regarded as a by$-$product. The unit selling prices of

the products are $$40$ for $A,$$$20$ for $B,$ and $$2$ for $C.$ None of the products requires separable processing. Of the units produced,

Webster Company sells $9,000$ units of $A,17,000$ units of $B,$ and $10,500$ units of $C.$ The firm uses the net realizable value method to

allocate joint costs and by$-$product costs. Assume no beginning inventory.

Required:

What is the value of the ending inventory of product $A?$

What is the value of the ending inventory of product $B?$

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