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 Units Sales Value Product Produced at Split-off Additional Costs Sales Values W-10 61,600 $368,000 $ 39,600 $ 402,000 W-20 44,000 316,000 31,600 368,000 W-30 35,200 212,600 21,200 264,000 W-40 35,200 160,000 13, 200 178,000 176,000 $1,056,000 $105,600 $1,210,000 Required: Assuming that total joint costs of $443,520 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