Deming & Sons manufactures four grades of lubricant, W-10, W-20, W-30, and W-40, from a joint process. Additional information follows: Units Product Produced W-10 67,200 W-20 48,00 W-30 38,400 W-40 38,400 192,000 If Processed Further Sales Value at Additional Sales Split-off Costs Values $ 400,000 $ 43,200 $ 438,000 344,000 34,400 40e, eee 232,000 23,200 288,000 176,000 14,400 192,000 $ 1,152,000 $115,200 $1,318,000 Required: Assuming that total joint costs of $460,800 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