Barrett Chemicals manufactures four chemicals, Chem-1, Chem-2, Chem-3, and Chem-4, from a joint process. The total joint costs in May were $564,000. Additional information follows: Product Units Produced Sales Value at Split-Off If Processed Further Additional Costs Sales Values Chem-1 288,000 $ 220,000 $ 32,700 $ 260,000 Chem-2 176,000 264,000 29,400 290,000 Chem-3 192,000 149,600 24,900 180,000 Chem-4 144,000 246,400 26,300 270,000 800,000 $ 880,000 $ 113,300 $ 1,000,000 Required: Barrett Chemicals uses the physical quantities method to allocate joint costs. What joint costs would be allocated to each product in May