Mario's Lumber produces the following types I wooden boards: washed, stained and pressure treated. These products are ha

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Mario's Lumber produces the following types I wooden boards: washed, stained and pressure treated. These products are handled as a single batch until they are cut. One batch produces 90 washboards 50 stained boards and 60 pressure treated boards. The joint production process costs a total of $850 per batch. Using the physical units method, the appropriate allocation of the total joint production costs to pressure treated boards is