Deming & Sons manufactures four grades of lubricant, W-10, W-20, W-30, and W-40, from a joint process. Additional information follows: Product Units Produced Sales Value at Split-Off Additional Costs If Processed Further Sales Values W-10 67,200 $ 400,000 $ 43,200 $ 438,000 W-20 48,000 344,000 34,400 400,000 W-30 W-40 38,400 232,000 23,200 288,000 38,400 192,000 176,000 $1,152,000 14,400 192,000 $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.) Product NRV at Split- Off Joint Costs Allocated W-10 W-20 W-30 W-40