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 40 12-gauge shotguns and 10 20-gauge shotguns and costs a total of $3,600 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 $40 per gun, after which it is sold for $184 per gun. The additional production process of the 20-gauge shotgun costs $28 per gun, after which it is sold for $146 per gun. Determine the amount of joint production costs allocated to each type of shotgun using the physical units method. Joint Product 12-gauge shotgun 20-gauge shotgun Totals Allocation