Breakfasttime Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity information is as follows: Joint Cost Cereal Quantity at Split-Off Point Sales Price per Kilogram$30,000 Yummies ..................... 12,000 kilograms ..................................... $2.00Crummies .................... 8,000 kilograms ..................................... 2.50 Required: Use the physical-units method to allocate the companys joint production cost between Yummies and Crummies. Refer to the data given in the preceding exercise. Required: Use the relative-sales-value method to allocate Breakfasttime Cereal Companys joint production cost between Yummies and Crummies.