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 Units Sales Value at Split-Off Additional Costs Sales Values $ 393,000 360,000 258,000 172,000 $1,183,000 60.200 360,000 43,000 34,400 34,400 $ 38,700 W-10 W-20 W-30 W-40 309,000 207,000 156,000 $1,032,000 30,900 20,700 12900 $103,200 172,000 Required Assuming that total joint costs of $381,840 were allocated using the physical quantities method, what joint costs were allocated to each product? (Do not round intermediate calculations.) W-10 W-20 W-30 W-40