Woodfall, Inc., produces the following types of 2 × 4 × 10 wood boards: washed, stained, and pressure treated. These products are produced jointly until they are cut. One batch produces 100 washed boards, 60 stained boards, and 40 pressure treated boards. The joint production process costs a total of $3,500 per batch. Using the physical units method, allocate the joint production cost to each product.