Joint Cost Allocation$$Physical Units Method costs $\backslash (\backslash$$ $20\backslash )$ per gun, after which it is sold for $\backslash (\backslash$$ $182\backslash )$ per gun. The additional production process of the $20-$gauge shotgun costs $\backslash (\backslash$$ $20\backslash )$ per gun, after which it is sold for $\backslash (\backslash$$ $144\backslash )$ per gun. Determine the amount of joint production costs allocated to each type of shotgun using the physical units method. $\backslash$begin$\{$tabular$\}\{$lc$\}$ Joint Product & Allocation $\backslash \backslash \backslash$hline $12-$gauge shotgun & $\backslash (\backslash$$ $\backslash$square $\backslash )\backslash \backslash 20-$gauge shotgun & $\backslash (\backslash$square $\backslash )\backslash \backslash$ Totals & $\backslash (\backslash$square $\backslash )\backslash$end$\{$tabular$\}$