Joint Cost Allocation - Physical Units Method Blake's Blacksmith Co. produces two types of shotguns, a 12-gauge and 20-gauge. The shotguns are made through a foint production process that ultimately produces 1812 -gauge shotguns and 12.20 -gauge shotguns and costs a total of $4,100 per batch, After the split-off point, each type of shotgun goes through an additional crafting process before it is sold. The additional production process of the 12 -gauge shotgun costs $18 per gun, after which it is sold for $180 per gun. The additional production process of the 20 -gauge shotgun costs $28 per gun, after which it is sold for $152 per gun. Determine the amount of joint production costs allocated to each type of shotgun using the physical units method