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	65,800	$	392,000		$	42,300		$	429,000
W-20	47,000		337,000			33,700			392,000
W-30	37,600		227,000			22,700			282,000
W-40	37,600		172,000			14,100			188,000
	188,000	$	1,128,000		$	112,800		$	1,291,000

Required:

Assuming that total joint costs of $462,480 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