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 49,000 $ 292,000 $ 31,400 $ 319,000 W-20 35,000 251,000 25,100 292,000 W-30 28,000 169,000 16,900 210,000 W-40 28,000 128,000 10,500 140,000 140,000 $ 840,000 $ 83,900 $ 961,000 Required: Assuming that total joint costs of $336,000 were allocated using the sales value at split-off (net realizable value method), what joint costs were allocated to each product? (Do not round intermediate calculations.)