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 Product Produced Split-Off Additional Costs Sales Values W-10 60,200 $ 360,000 $ 38,700 $ 393,000 W-20 43,000 309,000 30.900 360,000 W-30 34,400 207,000 20,700 258,000 W-40 34.400 156,000 12,900 172,000 172,000 $1,032,000 $103,200 $1,183,000 Required: Assuming that total joint costs of $381,840 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.) NRV at Split- Off Joint Costs Allocated Product W-10 W-20 W-30 W-40