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 R and 500 units of by product D was processed for $15,000. 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 $17, $15, $20 and $5 respectively. The by product D was processed further for $1,000 and is considered as Other Income.

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
A
B
C

Total Net Income =