Joint Cost AllocationPhysical 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 18 broadswords and 12 longswords and costs a total of $3,700 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 $18 per sword, after which it is sold for $178 per sword. The additional production process of the longsword costs $26 per sword, after which it is sold for $152 per sword.

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

Joint Product	Allocation
Broadsword	$fill in the blank 1
Longsword	fill in the blank 2
Totals	$fill in the blank 3