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Grades of lubricant

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 FurtherProductUnits ProducedSales Value at Split-OffAdditional CostsSales ValuesW-1043,400$260,000 $27,800 $283,000 W-2031,000 223,000  22,300  260,000 W-3024,800 149,000  14,900  186,000 W-4024,800 112,000  9,300  124,000  124,000$744,000 $74,300 $853,000 Required:Assuming that total joint costs of $297,600 were allocated using the sales value at split-off (net realizable value method), what joint costs were allocated to each product

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