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 30 process before it is sold. The additional production process of the 12 -gauge shotgun costs $30 per gun, after which it is sold for $170 per gun. The additional production process of the 20 -gauge shotgun costs $30 per gun, after which it is sold for $144 per gun. Determine the amount of joint production costs allocated to each type of shotgun using the physical units method