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	Units Produced	Sales Value at Split-Off			Additional Costs			Sales Values
W-10	64,400	$	384,000		$	41,400		$	420,000
W-20	46,000		330,000			33,000			384,000
W-30	36,800		222,000			22,200			276,000
W-40	36,800		168,000			13,800			184,000
	184,000	$	1,104,000		$	110,400		$	1,264,000

Required:

Assuming that total joint costs of $518,880 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