Exercise 17-20 Physical-Units Method; Joint Cost Allocation (LO 17-4) Breakfasttime Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity Information is as follows: Joint Cost $46,000 Cereal Yummies Crummies Quantity at Split-Off Point 25, 200 kilograms 10,800 kilograms Sales Price per kilogram $2.90 3.40 Required: Use the physical-units method to allocate the company's joint production cost between Yummies and Crummies. (Do not round Intermediate calculations.) Yummies Crummies Allocation of Joint Cost