roblem 7.39 Physical Units Method, Relative Sales-Value-at-Split-off Method, Net Realizable Value Method, Decision Making CMA So nimad Sawmill, Inc. (SSI), purchases logs from independent timber contractors and them into the following three types of lumber products: 1. Studs for residential construction (e.g., walls and ceilings) 2. Deco rative pieces (e.g., fireplace mantels and beams for cathedral ceilings) used as support braces (e.g., mine support braces and braces for exterior fences around ranch properties) These products are the result of a joint sawmill process that involves removing bark from logs, cutting the logs into a workable size (ranging from 8 to 16 feet in lengt h), and then cuttine the jndividual products from the logs, depending upon the type of wood (pine, oak, walnut, or maple) and the size (diameter) of the log