112. A lumber company produces two-by-fours and four-by-eights as joint products and sawdust as a by product. The packaged sawdust can be sold for $2 per pound. Packaging costs for the sawdust are $0.10 per pound and sales commissions are 10% of sales price. The by-product net revenue serves to reduce joint processing costs for inin... . are assigned joint costs based on board