Polsat Group uses a joint process to produce products UUU, VVV, WWW, and XXX. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of joint products are $220,000. Other relevant data are as follows:

Product	Sales Value At Split-Off	Additional Costs of Processing	Sales Value of Final Product
UUU	$36,000	$40,000	$86,000
VVV	50,000	34,000	78,000
WWW	42,000	37,000	80,000
XXX	30,000	28,000	56,000

Requirements:

1. Analyze the profitability of processing Product UUU further beyond the split-off point.
2. Calculate the incremental profit from processing Product VVV.
3. Allocate joint costs using the sales value at split-off method.
4. Prepare a segment reporting statement for Polsat Group.