Husky Wheat Products $($HWP$)$ extracts and processes wheat germ. There were no beginning inventories at March $1.$ During March, HWP processed $10,000$ kilograms of wheat and obtained $9,500$ kg of wheat germ and $500$ kgs of straw. Processing the $10,000$ kilograms of wheat costs HWP $$15,000.$ HWP sells $8,000$ kgs of wheat germ for $$4\mathrm{.}00$ per kg$.$ In addition, HWP sells $400$ kilograms of straw for $$0\mathrm{.}80$ per kilogram. HWP treats the straw as a by$-$product. Required $($treat each requirement independently$)$: $1.$ Assuming HWP accounts for the by$-$product using the production method, what is the value of the ending inventory for each product$($s$)$ at March $31?2.$ Assuming HWP accounts for the by$-$product using the sales method, what is the value of the ending inventory for each product$($s$)$ at March $31?$