Joint cost allocation-physical units method Board-It, Inc., produces the following types of 2 x 4 x 10 wood boards: washed, stained, and pressure treated. These products are produced jointly until they are cut. One batch produces 50 washed boards, 30 stained boards, and 20 pressure treated boards. The joint production process costs a total of $670 per batch. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the question below. Open spreadsheet Using the physical units method, allocate the joint production cost to each product. Round your answers to the nearest cent. Joint Product Washed Stained Pressure treated Totals Allocation $