Products $($Appendix$)[$LO $7-6,7-7]$

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 $$2,300$ 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 $$302,200,$ of which $$129,946$ is a variable

cost$.$

Required:

Calculate the manufacturing cost per unit for

each of the three products.

Note: Round manufacturing cost per unit

answers to $2$ decimal places.

$?.$ Calculate the total gross margin for each product.