Douglas 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 37,000 $ 310,000 $ 27,500 $ 370,000
W-20 27,000 280,000 28,000 310,000
W-30 30,000 220,000 22,000 250,000
W-40 66,000 90,000 8,500 90,000

160,000 $ 900,000 $ 86,000 $ 1,020,000

Required:
Assuming that total joint costs of $260,000 were allocated using the physical quantities method, what joint costs were allocated to each product?