Exercise (4) Smart Enterprises buys MAIN Product, and at the end of processing the MAIN Product splits off into Products A, B, and C. During March 2017, the joint costs of processing were AED 800,000. Production and sales value information for the March is as follows: Product No. of units sold B 115,000 units 90.000 units 195,000 units Selling price at Split-off point 250,000 300,000 500,000 Tf Processed Further Additional costs Sales value 25,000 480.000 30,000 590,000 40,000 680,000 Required: (Show all calculations) 1- Calculate the joint costs allocated to each product if the company uses the estimated net realizable value method? How much is the cost per unit