Peysical Units Method, Reiative Sales-Value-at-Split-oft Method, Net Realzable Value Method, Decision Making Sonimad Sawmill, Inc, (5S1), purchases logs from independent timber contractors and processes them into the following three types of lumber products: 1. Studs for residential censtruction (e.g. wais and ceilings) 2. Decarative pieces (e.gu freptace manteis and beams for cathedral celings) 3. Posts used as support braces (e.g., mine support braces and braces for exterier fences around ranch propertiet) These croducts are the result of a joint sawmill process that involves removing bark froen the logs, cutting the logs into a warkable size (ranging from 8. to 16 feet in length), and then cutting the individuat products from the logs, depending upon the type of wood (pine, oak, walnut, or maple) and the size (diameter) of the log. The joint process results in the following costs and output of products during a typical month: Product yield and wherage sales value on a per-unit basis from the joint process are as follows: The studs are sold as rough-cut lumber afer emerging from the sawmill operation without further processing by 554 . Alvo, the pests require no further processing. The decorative pleces must be planed and farther sized atter emerging from the 551 saxmill. This additional processing costs 551$80,000 per month and normally results in a loss of 10 percent of the units entering the process. Without this planing and sizing process, there is stall an active intermediate market for the unfinished decorative pieces where the sales price averages $60 per unft. c. Estimated net realizable value method. When required, round decimal values to four places before converting to a percentage. For example, , 88349 would be rounded to .8835 and entered as "88.35" percent. 2. Prepare an analysis for Sonimad Sawmill, Inc., to compsee processing the decorative pieces further as it presently does, with selling the rough-cut product immedately at sptit-ott. 3 more Cheak My Work unes remaining