Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
Athens Company processes 15,000 gallons of direct materials to produce two products, Product X and Product Y. Product X sells for $8 per gallon and Product Y, the main product, sells for $100 per gallon. The following information is for August:
The manufacturing costs totaled $30,000.
-What is the byproduct's net revenue reduction if byproducts are recognized in the general ledger during production and their revenues are a reduction of cost?

A) $0
B) $3,000
C) $32,000
D) $35,000