Breakfasttime Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity information is as follows: Joint Cost Cereal $36,000 Yummies Crummies Quantity at Split-Off Point 28,800 kilograms 7,200 kilograms Sales Price per kilogram $4.40 4.90 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