PKN Orlen S.A. uses a joint process to produce products A, B, C, and D. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of joint products are $70,000. Other relevant data are as follows:

Product	Sales Value At Split-Off	Additional Costs of Processing	Sales Value of Final Product
A	$20,000	$25,000	$60,000
B	32,000	20,000	52,000
C	22,000	18,000	45,000
D	16,000	12,000	28,000

Requirements:

1. Calculate the effect on profits of processing Product A further beyond the split-off point.
2. Determine the effect on profits of processing Product B further beyond the split-off point.
3. Prepare a joint cost allocation for each product.
4. Compute the net profit for each product after processing.