Webster Company produces $20,000$ units of product A$,15,000$ units of product B$,$ and $12,000$ units of product C from the same manufacturing process at a cost of $$360,000.$ A and B are joint products, and C is regarded as a by$-$product. The unit selling prices of the products are $$35$ for A$,$ $$20$ for B$,$ and $$1$ for C$.$ None of the products requires separable processing. Of the units produced, Webster Company sells $13,000$ units of A$,14,000$ units of B$,$ and $12,000$ units of C$.$ The firm uses the net realizable value method to allocate joint costs and by$-$product costs. Assume no beginning inventory.

Required:

$1.$ What is the value of the ending inventory of product A$?$

$2.$ What is the value of the ending inventory of product B$?$