Exercise 11-42 Net Realizable Value Method (LO 11-7) 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 64,400 $ 384,000 $ 41,400 $ 420,000 W-20 46,000 330,000 33,000 384,000 W-30 36,800 222,000 22,200 276,000 W-40 36,800 168,000 13,800 184,000 184,000 $ 1,104,000 $ 110,400 $ 1,264,000 Required: Assuming that total joint costs of $518,880 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.)