Caro Manufacturing has two production departments, Machining and Assembly, and two service departments, Maintenance and Cafeteria. Direct costs for each department and the proportion of service costs used by the various departments for the month of August follow:

				Proportion of Services Used by
Department	Direct Costs			Maintenance		Cafeteria		Machining		Assembly
Machining	$	99,000
Assembly		64,400
Maintenance		40,000				0.2		0.5		0.3
Cafeteria		32,000		0.8				0.1		0.1

Required:

Use the reciprocal method to allocate the service costs. (Matrix algebra is not required.) (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.)

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	56,000	$	336,000		$	36,000		$	366,000
W-20	40,000		288,000			28,800			336,000
W-30	32,000		192,000			19,200			240,000
W-40	32,000		144,000			12,000			160,000
	160,000	$	960,000		$	96,000		$	1,102,000

Required:

Assuming that total joint costs of $240,000 were allocated using the physical quantities method, what joint costs were allocated to each product? (Do not round intermediate calculations.)

W-10:

W-20:

W-30:

W-40: