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	63,000	$	376,000		$	40,500		$	411,000
W-20	45,000		323,000			32,300			376,000
W-30	36,000		217,000			21,700			270,000
W-40	36,000		164,000			13,500			180,000
	180,000	$	1,080,000		$	108,000		$	1,237,000

Required:

Assuming that total joint costs of $464,400 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	?