ABC company produces its products through a joint process. The first stage of the production is stage X1 where total joint costs during 2020 were $150,000. At split-off point X1, three products are produced A, B, and C. A is sold at the split-off point X1, B goes through further process with $50,000 additional costs. C goes through another stage of joint cost (X2) with a total cost of $100,000. At X2 split-off point, two products are produced D and E. D is sold at X2 point but E go through further process with $20,000 total costs. productions, sales units and sales prices are as follow: Required: 1. Calculate the cost per unit for each product. 2. Prepare income statement for ABC company