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 $ 39,000 Yummies 23,100 kilograms $ 4.30 Crummies 9,900 kilograms 4.80 Required: Use the physical-units method to allocate the companys joint production cost between Yummies and Crummies. (Do not round intermediate calculations.)