loint 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 3012 -gauge shotguns and 2020 -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 $30 per gun, after which it is sold for $172 per gun. The additional production proses of the 20 -gauge shotgun $24 per gun, after which it is sold for $152 per gun. Determine the amount of joint production costs allocated to each type of shotgun using the physical units method. Support Department Cost Allocation-Reciprocal Services Method Department and to each of the production departments. Feedback - Check My Work department costs are allocated simultaneously among the departments