Physical measure allocation and sell or process further

board foot and then sold for $$1\mathrm{.}50$ per board foot. No opportunity exists for processing Grade B lumber after split$-$off.

a$.$ How much joint cost should be allocated to Grade A and to Grade B lumber using the physical units method?

Grade A $

Grade B $

b$.1.$ If Grade A lumber is processed further and then sold, what is the incremental effect on Oregon Forests' net income?

Processing further will result in an

Should the additional processing be performed?