Sonimad Sawmill manufactures two lumber products from a joint milling process. The two products are mine support braces (MSB) and unseasoned commercial building lumber (CBL). A standard production run incurs joint costs of $300,000 and results in 60,000 units of MSB and 90,000 units of CBL. Each MSB sells for @4 per unit, and each CBL sells for $4 per unit.

1)Assuming no further processing work is done after the split - off point, the amount of joint cost allocated to commercial building lumber (CBL) on a physical quantity allocation basis would be

a)$75,000

b)$180,000

c)$225,000

d)$120,000

Sonimad Sawmill manufactures two lumber products from a joint milling process. The two products are mine support braces (MSB) and unseasoned commercial building lumber (CBL). A standard production run incurs joint costs of $300,000 and results in 60,000 units of MSB and 90,000 units of CBL. Each MSB sells for @4 per unit, and each CBL sells for $4 per unit.

2)If there are no further processing cost incurred after the spilt-off point, the amount of joint cost allocated to the mine support braces (MSB) on a relative sales - value basis would be

a)$75,000

b)$180,000

c)$225,000

d)$120,000