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 Sales Value at Product Produced Split-Off Additional Costs Sales Values W-10 56,000 $336,000 $36,000 $ 366,000 W-20 40,000 288,000 28,800 W-30 32,000 192,000 19,200 W-40 32,000 160,000 144,000 $960,000 12,000 $96,000 336,000 240,000 160,000 $1,102,000 Required: Assuming that total joint costs of $384,000 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