Joint Cost Alsocation-Physical Units Method Biake's Biacksmith Co. produces two types of shotguns, a 12 -gauge and 20 -gauge. The shotguns are made through a joint production process that ultimately produces 20 . 12 -gauge shotguns and 2020 -gauge shotguns and costs a total of $3,800 per batch. After the split-off point, each type of shotgun goes through an additional cunting process before it is sold. The additional production process of the 12 -gauge shotgun costs $20 per gun, after which it is sold for $184 per gun. The additional erpouation process of the 20 -gauge shotgun costs $24 per gun, after which it is sold for $148 per gun. Determine the amount of joint production costs allocated to each type of shotgun using the physical units method