5-20 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 49 12-gauge shotguns and 21 20-gauge shotguns and costs a total of $3,800 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 $49 per gun, after which it is sold for $184 per gun. The additional production process of the 20-gauge shotgun costs $30 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