Required information Problem 17-27 Joint Costs (LO 17-4, 17-5) The following information applies to the questions displayed below.] Snake River Sawmill manufactures two lumber products from a joint milling process. The two products developed are mine support braces (MSB) and unseasoned commercial building lumber (CBL). A standard production run incurs joint costs of $370,000 and results in 67,000 units of MSB and 97,000 units of CBL. Each MSB sells for $5, and each unit of CBL sells for $11. Problem 17-27 Part 3 3. Assume the commercial building lumber is not marketable at split-off but must be further planed and sized at a cost of $413,800 per production run. During this process, 10,700 units are unavoidably lost; these spoiled units have no value. The remaining units of commercial building lumber are saleable at $17.00 per unit. The mine support braces, although saleable immediately at the split-off point, are coated with a tarlike preservative that costs $170,000 per production run. The braces are then sold for $8.50 each. Using the net-realizable-value basis, compute the completed cost assigned to each unit of commercial building lumber. (Round the calculation of "Relative Proportion to the nearest whole percent. Round your final answer to 2 decimal places.) Cost per unit of CBL