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	43,400	$	260,000		$	27,800		$	283,000
W-20	31,000		223,000			22,300			260,000
W-30	24,800		149,000			14,900			186,000
W-40	24,800		112,000			9,300			124,000
	124,000	$	744,000		$	74,300		$	853,000

Required:

Assuming that total joint costs of $297,600 were allocated using the physical quantities method, what joint costs were allocated to each product? (Do not round intermediate calculations.)