A lumber mill bought a shipment of logs for $59,000. When cut, the logs produced a million board feet of lumber in the following grades. Compute the cost to be allocated to Type 1 and Type 2 lumber, respectively, if the value basis is used. (Do not round your intermediate calculations.) Type 1 - 800,000 bd. ft. priced to sell at $0.20 per bd. ft. Type 2 - 400,000 bd. ft. priced to sell at $0.08 per bd. ft. Type 3 - 200,000 bd. ft. priced to sell at $0.04 per bd. ft