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 $350,000 and results in 65,000 units of MSB and 95,000 units of CBL. Each MSB sells for $4, and each unit of CBL sells for $9.

1. Calculate the amount of joint cost allocated to commercial building lumber (CBL) on a physical-units basis

2. Calculate the amount of joint cost allocated to the mine support braces (MSB) on a relative-sales value basis.

3. Assume the commercial building lumber is not marketable at split-off but must be further planed and sized at a cost of $385,000 per production run. During this process, 10,500 units are unavoidably lost; these spoiled units have no value. The remaining units of commercial building lumber are saleable at $15.00 per unit. The mine support braces, although saleable immediately at the split-off point, are coated with a tarlike preservative that costs $150,000 per production run. The braces are then sold for $7.50 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.)

4. If Snake River Sawmill chose not to process the mine support braces beyond the split-off point, the contribution from the joint milling process would increase or decrease by what amount?