Exercise 11-48 (Algo) 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	63,000	$	376,000		$	40,500		$	411,000
W-20	45,000		323,000			32,300			376,000
W-30	36,000		217,000			21,700			270,000
W-40	36,000		164,000			13,500			180,000
	180,000	$	1,080,000		$	108,000		$	1,237,000

Required:

Assuming that total joint costs of $464,400 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.)