Breakfasttime Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity information is as follows: Joint Cost $46,000 Cereal Yummies Crummies Quantity at Split-Off Point 22,400 kilograms 5,600 kilograms Sales Price per Kilogram $ 2.60 3.10 Required: Use the physical-units method to allocate the company's joint production cost between Yummies and Crummies. (Do not round intermediate calculations.) Allocation of Joint Cost Yummies Crummies