Torid company processes 17,500 gallons of direct materials to produce two products, product x and product y. product x sells for $5 per gallon and product y, the main product, sells for $150 per gallon. the following information is for december: beginning ending production sales inventory inventory product x: 5,375 5,300 0 75 product y: 9,975 9,990 25 10 the manufacturing costs totalled $25,000. under production method, product x nrv would be offset against the costs of product y by