Wisteria Corp. produces two products$$face soap and body soap$$by a joint process. The company incurred a joint cost of $$160,000.$ During the month, $15,000$ units of face and $25,000$ units of body soap were produced. The company sells face soap at a unit sales price of $$25$ and body soap at a unit sales price of $$30.$ During the month, the Company sold $12,000$ units of face and $20,000$ units of body soap. Determine the value of ending inventory of face and body soap using the physical measure method. Assume there was no beginning inventory.