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 Product W-10 Units Produced 46,200 Sales Value at Split-Off Additional Costs Sales Values $276,000 $ 29,600 $ 301,000 W-20 33,000 237,000 W-30 26,400 159,000 23,700 15,900 276,000 198,000 W-40 26,400 132,000 120,000 $792,000 9,900 $ 79,100 132,000 $ 907,000 Required: Assuming that total joint costs of $396,000 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