5.6

Joint Cost AllocationPhysical Units Method

Board-It, Inc., produces the following types of 2 4 10 wood boards: washed, stained, and pressure treated. These products are produced jointly until they are cut. One batch produces 45 washed boards, 35 stained boards, and 20 pressure treated boards. The joint production process costs a total of $710 per batch.

Using the physical units method, allocate the joint production cost to each product. Round your answers to two decimal places.

Joint Product	Allocation
Washed	?
Stained	?
Pressure-treated	?
Totals	?