Douglas 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	36,000	$	220,000		$	23,000		$	280,000
W-20	26,000		190,000			19,000			220,000
W-30	21,000		130,000			13,000			160,000
W-40	21,000		80,000			7,600			80,000
	104,000	$	620,000		$	62,600		$	740,000

Required:

Assuming that total joint costs of $310,000 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. Round your answer to the nearest dollar amount.)