11-49

Deming & Sons manufactures four grades of lubricant, W-10, W-20, W-30, and W-40, from a joint process. Additional information follows.

					If Processed Further
Product	Units Produced	Sales Value at Split-Off			Additional Costs			Sales Values
W-10	42,000	$	252,000		$	26,900		$	274,000
W-20	30,000		216,000			21,600			252,000
W-30	24,000		144,000			14,400			180,000
W-40	24,000		108,000			9,000			120,000
	120,000	$	720,000		$	71,900		$	826,000

Required:

Assuming that total joint costs of $288,000 were allocated using the physical quantities method, what joint costs were allocated to each product?