Breakfasttime Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity information is as follows: Joint Cost Cereal $30,000 Yummies Crummies Quantity at Split-Off Point 12,000 kilograms 8,000 kilograms Sales Price per Kilogram $2.00 2.50 Required: Use the relative-sales-value method to allocate Breakfasttime Cereal Company's joint production cost between Yummies and Crummies. (Round intermediate calculations of Relative Proportions to 3 decimal places and final answers to the nearest dollar amount.) Sales Value at Split-off Point Allocation of Joint Cost Yummies Crummies Total $ 0 $ 0 Breakfasttime Cereal Company has an opportunity to process its Crummies further into a mulch for ornamental shrubs. The additional processing operation costs $0.50 per kilogram, and the mulch will sell for $3.50 per kilogram. Required: 1-a. Compute the net incremental revenue per kilogram if management decide to process Crummies into the mulch