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Sonimad Sawmill Incorporated ( SSI ) purchases logs from independent timber contractors and processes the logs into the following three types of lumber products: Studs

Sonimad Sawmill Incorporated (SSI) purchases logs from independent timber contractors and processes the logs into the following three types of lumber products:
Studs for residential building (walls, ceilings).
Decorative pieces (fireplace mantels, beams for cathedral ceilings).
Posts used as support braces (mine support braces, braces for exterior fences around ranch properties).
These products are the result of a joint sawmill process that involves removal of bark from the logs, cutting the logs into a workable size (ranging from 8 to 16 feet in length), and then cutting the individual products from the logs, depending on the type of wood (pine, oak, walnut, or maple) and the size (diameter) of the log. The joint process results in the following costs and output of products for a typical month.
\table[[Joint production costs:,],[Materials (rough timber logs),500,000],[Debarking (labor and overhead),50,000],[Sizing (labor and overhead),200,000],[Product cutting (labor and overhead),250,000],[Total joint costs,$1,000,000
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