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 W-10 W-20 Units Product Produced at Split-Off Additional Costs 68,600 $ 408,000 49,000 Sales Value Sales Values $ 44,100 $ 447,000 351,000 35,100 W-30 39,200 237,000 23,700 408,000 294,000 W-40 39,200 196,000 180,000 $1,176,000 14,700 $117,600 196,000 $1,345,000 Required: Assuming that total joint costs of $446,880 were allocated using the physical quantities method, what joint costs were allocated to each product? (Do not round intermediate calculations.) Product Joint Costs Allocated W-10 W-20 W-30 W-40