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 50,400 $ 300,000 $ 32,300 $ 328,000 W-20 36,000 258,000 25,800 300,000 W-30 28,800 174,000 17,400 216,000 W-40 28,800 132,000 10,800 144,000 144,000 $ 864,000 $ 86,300 $ 988,000 Required: Assuming that total joint costs of $432,000 were allocated using the physical quantities method, what joint costs were allocated to each product? (Do not round intermediate calculations.)