Deming & Sons manufactures four grades of lubricant, W-10, W-20, W-30, and W-40, from a joint process. Additional information follows: Units Product Produced Sales Value at Split-Off Additional Costs If Processed Further Sales Values W-10 70,000 416,000 $ 45,000 $ 456,000 W-20 50,000 358,000 35,800 W-30 40,000 242,000 24,200 416,000 300,000 W-40 40,000 200,000 184,000 $1,200,000 15,000 $120,000 200,000 $1,372,000 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