Polskie Sieci Elektroenergetyczne S.A. uses a joint process to produce products CCCC, DDDD, EEEE, and FFFF. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of joint products are $240,000. Other relevant data are as follows:

Product	Sales Value At Split-Off	Additional Costs of Processing	Sales Value of Final Product
CCCC	$38,000	$42,000	$88,000
DDDD	52,000	36,000	80,000
EEEE	44,000	39,000	82,000
FFFF	32,000	30,000	58,000

Requirements:

1. Calculate the effect on profits of processing Product CCCC further beyond the split-off point.
2. Determine the incremental profit from processing Product DDDD.
3. Allocate joint costs using the constant gross margin percentage method.
4. Prepare a profitability analysis report for Polskie Sieci Elektroenergetyczne S.A.