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This is the answer if the joint costs are reduced by the entire $2,000 selling price of the sawdust. The joint costs are reduced only by the amount of the net revenue of the by-product.
This is the amount that would be allocated if the net revenue from the by-product did not reduce the joint costs to be allocated.
In this question, we can very easily see that the two-by-fours represent 2/3 of the total board feet that is produced and as such will be allocated 2/3 of the joint costs. What makes this question a bit more difficult is the need to reduce the joint costs by the net revenues from the sale of the sawdust (the by-product). There are 1,000 pounds of sawdust produced and this will be sold for $2.00 a pound. However, there is a $.10 packaging charge per pound of sawdust and a 10% commission, which is $.20. So, for each pound of sawdust, the company will receive $1.70. In total, this is $1,700. This will reduce the joint costs to $48,300, and 2/3 of this is $32,200.
This answer does not include the $.10 per pound packaging costs as a reduction of the net revenue from the by-product.