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 tota