LOT Polish Airlines uses a joint process to produce products QQQ, RRR, SSS, and TTT. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of joint products are $210,000. Other relevant data are as follows:

Product	Sales Value At Split-Off	Additional Costs of Processing	Sales Value of Final Product
QQQ	$35,000	$39,000	$85,000
RRR	49,000	33,000	77,000
SSS	41,000	36,000	79,000
TTT	29,000	27,000	55,000

Requirements:

1. Calculate the effect on profits of processing Product QQQ further beyond the split-off point.
2. Determine the net benefit of processing Product RRR beyond the split-off point.
3. Allocate joint costs using the physical units method.
4. Prepare a profitability analysis report for LOT Polish Airlines.