Deming & Sons manufactures four grades of lubricant, W-10, W-20, W-30, and W-40, from a joint process. Additional information follows: Units Sales Value at Product Produced Split-Off W-10 63,000 $ 376,000 W-20 45,000 323,000 If Processed Further Additional Costs $ 40,500 32,300 Sales Values $ 411,000 376,000 W-30 36,000 217,000 21,700 270,000 W-40 36,000 180,000 164,000 $1,080,000 13,500 180,000 $108,000 $1,237,000 Required: Assuming that total joint costs of $464,400 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.) Joint Costs Product NRV at Split-Off Allocated W-10 $ 376,000 W-20 $ 323,000 W-30 $ 217,000 W-40 $ 164,000