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	70,000	$	416,000		$	45,000		$	456,000
W-20	50,000		358,000			35,800			416,000
W-30	40,000		242,000			24,200			300,000
W-40	40,000		184,000			15,000			200,000
	200,000	$	1,200,000		$	120,000		$	1,372,000
Required: Assuming that total joint costs of $432,000 were allocated using the sales value at split-off , what joint costs were allocated to each product? (Do not round intermediate calculations.) Ignore "NRV" and substitute "Sales" in the column headings

NRV at Split- Off Joint Costs Allocated Product W-10 W-20 W-30 W-40