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Allegheny River Sawmill manufactures two lumber products from a joint milling process. The two products developed are mine support braces (MSB) and unseasoned commercial building

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Allegheny River Sawmill manufactures two lumber products from a joint milling process. The two products developed are mine support braces (MSB) and unseasoned commercial building lumber (CBL). A standard production run incurs joint costs of $760,000 and results in 61,000 units of MSB and 91,000 units of CBL. Each MSB sells for $6, and each unit of CBL sells for $11

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