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	68,600	$	408,000		$	44,100		$	447,000
W-20	49,000		351,000			35,100			408,000
W-30	39,200		237,000			23,700			294,000
W-40	39,200		180,000			14,700			196,000
	196,000	$	1,176,000		$	117,600		$	1,345,000

Required:

Assuming that total joint costs of $446,880 were allocated using the physical quantities method, what joint costs were allocated to each product? (Do not round intermediate calculations.)