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 $1,900 disposal cost for the by-product. A summary of a recent months activity at Marshall is shown below:

	Ying	Yang	Bit
Units sold	95,000	76,000	19,000
Units produced	95,000	76,000	19,000
Separable processing costsvariable	$ 266,000	$ 82,000	$
Separable processing costsfixed	$ 19,000	$ 13,000	$
Sales price	$ 6.00	$ 12.50	$ 1.50

Total joint costs for Marshall in the recent month are $256,600, of which $110,338 is a variable cost.

Required:

1. Calculate the manufacturing cost per unit for each of the three products. (Round manufacturing cost per unit answers to 2 decimal places.) 2. Calculate the total gross margin for each product.