PKN Orlen S.A. uses a joint process to produce products GGGG, HHHH, IIII, and JJJJ. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of joint products are $250,000. Other relevant data are as follows:

Product	Sales Value At Split-Off	Additional Costs of Processing	Sales Value of Final Product
GGGG	$39,000	$43,000	$89,000
HHHH	53,000	37,000	81,000
IIII	45,000	40,000	83,000
JJJJ	33,000	31,000	59,000

Requirements:

1. Evaluate the profitability of processing Product GGGG further beyond the split-off point.
2. Determine the net benefit of processing Product HHHH beyond the split-off point.
3. Allocate joint costs using the physical units method.
4. Prepare a cost reconciliation report for PKN Orlen S.A.