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
	$	40,000			Yummies		27,200	kilograms		$	2.60
					Crummies		6,800	kilograms			3.10

Required: Use the physical-units method to allocate the companys joint production cost between Yummies and Crummies. (Do not round intermediate calculations.)