Lemonister Lumber Inc. (Lemonister) purchases logs from independent timber contractors and processes the logs into three types of lumber products. These products are the result of a joint sawmill process that involves removal of bark from the logs, cutting the logs into a workable size, 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.) The studs are sold as rough-cut lumber after emerging from the sawmill operation without further processing by Lemonister 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 $125,000 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 $55 per unit Required Requirement 1a. Allocate the joint processing costs of $1,010,000 to the three products using the sales value at splitoff method. (Round the weightings to four decimal places.) Monthly unit output Studs Decorative pieces Posts Total Selling price per unit Sales value of total production at splitoff