Required information 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 $340,000 and results in 64,000 units of MSB and 94,000 units of CBL. Each MSB sells for $3, and each unit of CBL sells for $8. 3. Assume the commercial building lumber is not marketable at split-off but must be further planed and sized at a cost of $348,400 per production run. During this process, 10,400 units are unavoidably lost; these spoiled units have no value. The remaining units of commercial building lumber are saleable at $14.00 per unit. The mine support braces, although saleable immediately at the split-off point, are coated with a tarlike preservative that costs $140,000 per production run. The braces are then sold for $7.00 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.)