Physical measure allocation and sell or process further Oregon Forests uses a joint process to manufacture two grades of wood: A and B. During October, the company incurred $16,200,000 of joint production cost in producing 27,000,000 board feet of Grade A and 9,000,000 board feet of Grade Blumber. The company allocates joint cost on the basis of board feet of lumber produced. The company can sell Grade A lumber at the split-off point for $0.70 per board foot and Grade Blumber at the split-off point for $0.50 per board foot. Alternatively, Grade A lumber can be further processed at a cost of $0.75 per board foot and then sold for $1.50 per board foot. No opportunity exists for processing Grade Blumber after split-off. a. How much joint cost should be allocated to Grade A and to Grade Blumber using the physical units method? Grade A$ 0 Grade B $ 0 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 $ 0 2. Should the additional processing be performed