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 68,600 W-20 49,000 W-30 39,200 W-40 39,200 196,000 Sales Value at Split-off $ 408,000 351,000 237,000 180,000 $1,176,000 If Processed Further Additional Costs Sales Values $ 44,100 $ 447,000 35,100 408,000 23,700 294,000 14,700 196,000 $117,600 $1,345,000 Required: Assuming that total joint costs of $446,880 were allocated using the sales value at split-off (net realizable value method), what joint costs were allocated to each product? (Do not round intermediate calculations.) Product NRV at Split- Off Joint Costs Allocated W-10 W-20 W-30 W-40