Breakfasttime Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity information is as follows: Joint Cost Cereal Quantity at Split-Off Point $39,000 Yummies 21.000 kilograms Crummies 9,000 kilograms Sales Price per Kilogram $ 3.20 3.70 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