Northwest Building Products $($NBP$)$ manufactures two lumber products from a joint milling process: residential building lumber $($RBL$)$ and commercial building lumber $($CBL$).$ A standard production run incurs joint costs of $$522,000$ and results in $92,800$ units of RBL and $139,200$ units of CBL$.$ Each RBL sells for $$10$ per unit and each CBL sells for $$12$ per unit.

Required:

Assuming that no further processing occurs after the split$-$off point, how much of the joint costs are allocated to commercial lumber $($CBL$)$ on a physical measure method basis?

If no further processing occurs after the split$-$off point, how much of the joint cost is allocated to the residential lumber $($RBL$)$ using a sales value at split$-$off method?

Assume that the CBL is not marketable at split$-$off but must be planed and sized at a cost of $$348,000$ per production run. During this process, $11,600$ units are unavoidably lost and have no value. The remaining units of CBL are salable at $$14$ per unit. The RBL$,$ although salable immediately at the split$-$off point, is coated with a tarlike preservative that costs $$232,000$ per production run. The $RBL$ is then sold for $$12$ each. Using the net realizable value basis, how much of the completion costs should be assigned to each unit of CBL$?$

Based on information in requirement $3,$ should NBP choose to process RBL beyond split$-$off?

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If no further processing occurs after the split$-$off point, how much of the joint cost is allocated to the residential lumber $($RBL$)$ using a sales value at split$-$off method? $($Do not round intermediate calculations. Round your final answer to the nearest whole dollar.$)$

Allocated joint cost