Webster Company produces $30,000$ units of product A$,24,000$ units of product B$,$ and $19,500$ units of product C from the same

manufacturing process at a cost of $$435,000.$ A and $B$ are joint products, and $C$ is regarded as a by$-$product. The unit selling prices of

the products are $$30$ for $A,$$$25$ for $B,$ and $$2$ for $C.$ None of the products requires separable processing. Of the units produced,

Webster Company sells $23,000$ units of A$,23,000$ units of $B,$ and $19,500$ 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 $B?$