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

$$400,000$ and results in $70,000$ units of MSB and $100,000$ units of CBL$.$ Each MSB sells for $$4,$ and each unit of CBL sells

for $$6.$

Problem $17-27$ Part $3$

Assume the commercial building lumber is not marketable at split$-$off but must be further planed and sized at a cost of $$457,000$ per

production run. During this process, $11,000$ units are unavoidably lost; these spoiled units have no value. The remaining units of

commercial building lumber are saleable at $$12$ per unit. The mine support braces, although saleable immediately at the split$-$off point,

are coated with a tarlike preservative that costs $$200,000$ per production run. The braces are then sold for $$10\mathrm{.}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.$)$

Cost per unit of CBL