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 Sales Value at Units Sales Values Product Produced Split-Off $292,000 251,000 169,000 128,000 Additional Costs $ 31,400 25,100 16,900 10,500 W-10 W-20 W-30 49,000 35,000 28,000 28,000 319,000 292,000 210,000 140,000 W-40 $840,000 140,000 83,900 961,000 Required: Assuming that total joint costs of $336,000 were allocated using the physical quantities method, what joint costs were allocated to each product? (Do not round intermediate calculations.) Joint Costs Product Allocated W-10 W-20 W-30 W-40