Webster Company produces $29,000$ units of product A$,24,000$ units of product B$,$ and $18,000$ units of product C from the same manufacturing process at a cost of $$420,000.$ A and B are joint products, and C is regarded as a by$-$product. The unit selling prices of the products are $$40$ for A$,$ $$35$ for B$,$ and $$1$ for C$.$ None of the products requires separable processing. Of the units produced, Webster Company sells $22,000$ units of A$,23,000$ units of B$,$ and $18,000$ 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$?$