CD Projekt S.A. uses a joint process to produce products WWWW, XXXX, YYYY, and ZZZZ. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of joint products are $290,000. Other relevant data are as follows:

Product	Sales Value At Split-Off	Additional Costs of Processing	Sales Value of Final Product
WWWW	$43,000	$47,000	$93,000
XXXX	57,000	41,000	85,000
YYYY	49,000	44,000	87,000
ZZZZ	37,000	35,000	63,000

Requirements:

1. Evaluate the profitability of processing Product WWWW further beyond the split-off point.
2. Determine the incremental profit from processing Product XXXX.
3. Allocate joint costs using the physical units method.
4. Prepare a cost reconciliation report for CD Projekt S.A.