2.If First and second and No. 1 common each had 825,000 board feet, then First and second would have a much higher sales value at split-off and would receive a higher percentage of joint cost. No. 1 common would have a lower sales value at split-off and receive a lower joint cost allocation. While the sales value at split-off of No. 2 common and No. 3 common would not be affected, their sales value as a percent of the total would go down since the increased value for First and second went up.