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 Units Product Produced Sales Value at Split-Off Additional Costs Sales Values W-10 50,400 $300,000 $32,300 $328,000 W-20 36,000 258,000 25,800 300,000 W-30 28,800 174,000 17,400 216,000 W-40 28,800 144,000 132,000 $864,000 10,800 144,000 $86,300 $988,000 Required: Assuming that total joint costs of $432,000 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.) Product NRV at Split- Off Joint Costs Allocated W-10 W-20 W-30 W-40