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 $45,000 Cereal Yummies Crummies Quantity at Split-Off Point 20,300 kilograms 8,700 kilograms Sales Price per Kilogram $4.60 5.10 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