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 month's 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 costs-variable $ 266,000 $ 82,000 Separable processing costs-fixed $ 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 Ying Yang Bit Manufacturing cost per unit Total gross margin