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 $800 disposal cost for the by-product. A summary of a recent month's activity at Marshall is shown below: Units sold Units produced Separable processing costs-variable Separable processing costs-fixed Sales price Ying 40,000 40,000 $ 112,000 $ 8,000 $ 6.00 Yang 32,000 32,000 $ 34,000 $ 6,000 $ 12.50 Bit 8,000 8,000 $ $ - $ 1.50 Total joint costs for Marshall in the ecent month are 200, of which $60,716 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. Ying Yang Bit Manufacturing cost per unit Total gross margin