A sawmill bought a shipment of logs for $36,000. When cut, the logs produced 720,000 board feet of lumber in the following grades.

Type 1 - 280,000 bd. ft. priced to sell at $.15 per bd. ft.

Type 2 - 260,000 bd. ft. priced to sell at $.15 per bd. ft.

Type 3 - 180,000 bd. ft. priced to sell at $.15 per bd. ft.

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.)

$9,444;$9,000.

$54,000; $54,000.

$14,000; $13,000.

$36,000; $39,000.

$39,000; $27,000.