A Company processes 18,025 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 $170 per gallon. The following information is for December: Beginning Ending Production Sales Inventory Inventory Product X: 5,700 5,700 0 100 Product Y: 10,075 10,180 125 20 The manufacturing costs totaled $26,000. Looking at production, Product X NRV would be offset against the costs of Product Y by how much?