cutting the logs into a workable size (ranging from 8 to 16 feet in length), and then cutting the individual products from the logs. (Click the icon to view the joint cost information.) (Click the icon to view the per-unit information.) (Click the icon to view additional information.) Read the requirements. NRV method. Additional Information The studs are sold as rough-cut lumber after emerging from the sawmill operation without further processing by Renkas Sawmill. Also, the posts require no further processing beyond the splitoff point. The decorative pieces must be planed and further sized after emerging from the sawmill. This additional processing costs $100,000 per month and normally results in a loss of 10% of the units entering the process. Without this planing and sizing process, there is still an active intermediate market for the unfinished decorative pieces in which the selling price averages $60 per unit. Joint Cost Information Per Unit Information