Joint Cost AllocationPhysical Units Method

Blakes 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 35 12-gauge shotguns and 24 20-gauge shotguns and costs a total of $4,100 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 $36 per gun, after which it is sold for $170 per gun. The additional production process of the 20-gauge shotgun costs $20 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.

12 gauge $______

20 gauge $______

total $______

Determine the amount of joint production costs allocated to each type of shotgun using the physical units method.