Webster Company produces $35,000$ units of product $A,30,000$ units of product $B,$ and $13,500$ units of product $C$ from the same manufacturing process at a cost of $$375,000.$ A and $B$ are joint products, and $C$ is regarded as a by$-$product. The unit selling prices of the products are $$40$ for $A,$$$20$ for $B,$ and $$2$ for $C.$ None of the products requires separable processing. Of the units produced, Webster Company sells $28,000$ units of $A,29,000$ units of $B,$ and $13,500$ 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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