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 joint production process that ultimately produces 56 12.gauge shotguns and 14 20-gauge shotguns and costs a total of $4,000 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.gaupe shotgun costs $56 per gun, after which it is sold for 5178 per qun. The additional production process of the 20-tauge shotgun conts $29 per qun, after which it is told for $152 pergun Determine the amount of joint production cost allocated to each type of shotgun using the physical units method. Joint Product Allocation 12.gauge shotgun 20-gauge shotgun Totals