UAE company produces four products namely Black Ocean, Red Ocean, Blue Ocean and White Ocean. During the month of Dec 2018, the joint processing cost was AED 238,000. The following information is available: Product Units produced Additional Selling price at processing cost in end of process AED AED Black Ocean 12000 16,000 57,000 Red Ocean 27 000 48.000 88,000 Blue Ocean 15 000 27,000 55,800 White Ocean 37 000 62,000 152.000 Required: (35 marks) Compute the cost per unit for each of the products produced by UAE company (Round to two decimal points a. Assuming the physical quantity method is used. ( 15 marks) b. Assuming the estimated Net Realizable Value Method is used. (20 marks)