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	67,200	$	400,000		$	43,200		$	438,000
W-20	48,000		344,000			34,400			400,000
W-30	38,400		232,000			23,200			288,000
W-40	38,400		176,000			14,400			192,000
	192,000	$	1,152,000		$	115,200		$	1,318,000

Required:

Assuming that total joint costs of $460,800 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.)

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	46,200	$	276,000		$	29,600		$	301,000
W-20	33,000		237,000			23,700			276,000
W-30	26,400		159,000			15,900			198,000
W-40	26,400		120,000			9,900			132,000
	132,000	$	792,000		$	79,100		$	907,000

Required:

Assuming that total joint costs of $396,000 were allocated using the physical quantities 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 *** Product Joint Costs Allocated W-10 W-20 W-30 W-40