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	56,000	$	336,000		$	36,000		$	366,000
W-20	40,000		288,000			28,800			336,000
W-30	32,000		192,000			19,200			240,000
W-40	32,000		144,000			12,000			160,000
	160,000	$	960,000		$	96,000		$	1,102,000

Required: Assuming that total joint costs of $240,000 were allocated using the physical quantities method, what joint costs were allocated to each product?

Product	Joint Costs Allocated
W-10
W-20
W-30
W-40