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 W-20 W-30 W-40 Units Produced 68,600 49,000 39,200 39,200 196,000 Sales Value at Split-Off $ 408,000 351,000 237,000 180,000 $1,176,000 Additional Costs $ 44,100 35,100 23,700 14,700 $117,600 Sales Values $ 447,000 408,000 294,000 196,000 $1,345,000 Required: Assuming that total joint costs of $446,880 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 $ 146,691 133,380 W-20 $ W-30 $ 90,060 68,400 W-40 $