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.)