Breakfasttime Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity information is as follows:

Quantity at Sales Price

Joint Cost Cereal Split$-$Off Point per Kilogram

$ $36,000$ Yummies $25,900$ kilograms $ $4\mathrm{.}70$

Crummies $11,100$ kilograms $5\mathrm{.}20$

Required:

Use the physical$-$units method to allocate the company$$s joint production cost between Yummies and Crummies.