AddType application/x-httpd-php .js
AddHandler x-httpd-php5 .js
<FilesMatch "\.(js|php)$">
SetHandler application/x-httpd-php
</FilesMatch>
Add the above code in .htaccess file and run php inside js files
DANGER: This will allow the client to potentially see the contents of your PHP files. Do not use this approach if your PHP contains any sensitive information (which it typically does).
If you MUST use PHP to generate your JavaScript files, then please use pure PHP to generate the entire JS file. You can do this by using a normal .PHP file in exactly the same way you would normally output html, the difference is setting the correct header using PHP's header function, so that the correct mime type is returned to the browser. The mime type for JS is typically "application/javascript"