Euclid Corporation processes a patented chemical, P-1, and produces two outputs, P-11 and P-12. In August, the costs to process P-1 are $165,000 for materials and $300,000 for conversion costs. P-11 has a sales value of $704,000 and P-12 has a sales value of $176,000.

Part 1 -

Using the net realizable value method, assign costs to P-11 and P-12 for August. (Do not round intermediate calculations.)

Part 2 -

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	61,600	$	368,000		$	39,600		$	402,000
W-20	44,000		316,000			31,600			368,000
W-30	35,200		212,000			21,200			264,000
W-40	35,200		160,000			13,200			176,000
	176,000	$	1,056,000		$	105,600		$	1,210,000

Assuming that total joint costs of $443,520 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.)