Breakfasttime Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity information is as follows: Sales Price per Joint Cost Cereal $ 46,000 Yummies Quantity at Split-Off Point Kilogram Crummies 16,800 kilograms 11, 200 kilograms $ 3.60 4.10 Required: Use the physical-units method to allocate the company's joint production cost between Yummies and Crummies. Note: Do not round intermediate calculations. Cereal Allocation of Joint Cost Yummies Crummies