Evans Company processes a chemical, Exacto 7, through a pressure treatment operation. The complete process has two outputs, X and Y. The January costs to process Exacto 7 are $50,000 for materials and $100,000 for conversion costs. This processing results in two outputs, X and Y, that sell for a total of $250,000. The sales revenue from X amounts to $200,000 of the total.

a) Using the net realizable value method, what are the costs assigned to X for January? Round your answer to the nearest whole dollar and enter without symbols.

b) Using the net realizable value method, what are the costs assigned to Y for January? Round your answer to the nearest whole dollar and enter without symbols.