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	54,600	$	324,000		$	35,000		$	355,000
W-20	39,000		279,000			27,900			324,000
W-30	31,200		189,000			18,900			234,000
W-40	31,200		144,000			11,700			156,000
	156,000	$	936,000		$	93,500		$	1,069,000

Required:

Assuming that total joint costs of $327,600 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