5. 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	67,200	$	400,000		$	43,200		$	438,000
W-20	48,000		344,000			34,400			400,000
W-30	38,400		232,000			23,200			288,000
W-40	38,400		176,000			14,400			192,000
	192,000	$	1,152,000		$	115,200		$	1,318,000

Required:

Assuming that total joint costs of $460,800 were allocated using the physical quantities method, what joint costs were allocated to each product? (Do not round intermediate calculations.)

Product	Joint Costs Allocated
W-10
W-20
W-30
W-40