Cygnet Sawmill manufactures two timber products from a joint milling process. The two products are mine support braces (MSB) and lengths of unseasoned commercial building timber (CBT).

A standard production run incurs joint costs of $750 000 and results in 60,000 units of MSB and 90,000 lengths of CBT. Each MSB sells for $5, and each length of CBT sells for $10.

Requirement 1 only:

Calculate the amount of joint cost allocated to the CBT on a physical units basi