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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 W-10 W-20 W-30 Units Produced 67,200 48,000 38,400 38,400 192,000 Sales Value at Split-Off $ 400,000 344,000 232,000 176,000 $1,152,000 Additional Costs $ 43,200 34,400 23,200 14,400 $115,200 Sales Values $ 438,000 400,000 288,000 192,000 $1,318,000 W-40 Required: Assuming that total joint costs of $460,800 were allocated using the physical quantities method, what joint costs were allocated to each product? (Do not round intermediate calculations.) Product Joint Costs Allocated W-10 W-20 W-30 W-40