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Joint Cost Allocation - Physical Units Method Medieval Blacksmith Co . produces two types of decorative swords, a broadsword and a longsword. The swords are

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 30 broadswords and 20 longswords and costs a total of $4,000 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 $30 per sword, after which it is sold for $180 per sword. The additional production process of the longsword costs $25 per sword, after which it is sold for $150 per sword.
Determine the amount of joint production costs allocated to each type of sword using the physical units method.
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