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 $380000 and results in 68000 units of MSB and 98000 units of CBL. Each MSB sells for $2 and each unit of CBL sells for $10. calculate the amount of joint cost allocated to CBL on a physical units basis