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	47,600	$	284,000		$	30,500		$	310,000
W-20	34,000		244,000			24,400			284,000
W-30	27,200		164,000			16,400			204,000
W-40	27,200		124,000			10,200			136,000
	136,000	$	816,000		$	81,500		$	934,000

Required:

Assuming that total joint costs of $367,200 were allocated using the physical quantities method, what joint costs were allocated to each product? (Do not round intermediate calculations.)