Joint Cost Allocation-Physical Units Method Medieval Blacksmith Co. produces two types of decorative swords, a broadsword and a longsword. The swords are made through a joint production process that ultimately produces 32 broadswords and 8 longswords and costs a total of $4,100 per batch. After the split-off point, each type of sword goes through an additional crafting process before it is sold. The additional production process of the broadsword costs $32 per sword, after which is sold for $170 per sword. The additional production process of the longsword costs $20 per sword, after which it is sold for $140 per sword