The Marshall Company has a joint production process that produces two joint products and a by$-$product. The joint products are Ying

and Yang, and the by$-$product is Bit. Marshall accounts for the costs of its products using the net realizable value method. The two joint

products are processed beyond the split$-$off point, incurring separable processing costs. There is a $$1,500$ disposal cost for the by$-$

product. A summary of a recent month's activity at Marshall is shown below:

Total joint costs for Marshall in the recent month are $$211,000,$ of which $$90,730$ is a variable cost.

Required:

Calculate the manufacturing cost per unit for each of the three products. $($Round manufacturing cost per unit answers to $2$ decimal

places.$)$

Calculate the total gross margin for each product.