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	51,800	$	308,000		$	33,200		$	337,000
W-20	37,000		265,000			26,500			308,000
W-30	29,600		179,000			17,900			222,000
W-40	29,600		136,000			11,100			148,000
	148,000	$	888,000		$	88,700		$	1,015,000

Required:

Assuming that total joint costs of $399,600 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.)