3 Exercise 17-20 Physical-Units Method; Joint Cost Allocation (LO 17-4) Breakfasttime Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity information is as follows: 2.5 points Joint Cost $31,000 Cereal Yummies Crummies Quantity at Split-Off Point Sales Price per Kilogram 19,600 kilograms $4.30 8,400 kilograms 4.80 eBook References Required: Use the physical-units method to allocate the company's joint production cost between Yummies and Crummies. (Do not round intermediate calculations.) Yummies Crummies Allocation of Joint Cost