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The Southwest Bond Company manufactures 3 final products A, B and C, one by product, D and intermediate product R. During a recent month, the joint cost of producing 2,000 units of C, 2,500 units of Rand 450 units of by product D was processed for $16,000. Product R was processed further into 1,500 units of A and 1,000 units of B at a cost of $12,000. Additional costs to complete A and B were $5,000 and $10,000, respectively. The unit selling prices of A, B, C and D are $16, $15, $20 and $5 respectively. The by product D was processed further for $1,000 and is considered as Other Income. D 450 units Selling price = $5.00 $1,000 C 2,000 units Selling price = $ 20.00 A 1,500 units Selling price = $ 16.00 $5,000 $16,000 R 2.500 units $12,000 2 B 1,000 units Selling price = $ 15.80 $10,000 Required: Determine the Unit Cost of each final product and the Net Income when joint costs are allocated on the basis of relative net 2,000 units Selling price = $ 20.00 A 1,500 units Selling price = $ 16.00 $16,000 $5,000 R 2,500 units $12,000 2 B $10,000 1,000 units Selling price = $15.00 Required: Determine the Unit Cost of each final product and the Net Income when joint costs are allocated on the basis of relative net realizable value. Use 2 decimal places when entering your final answers. Product Total Cost Unit Cost Net Income B IC Total Net Income =