PZU S.A. uses a joint process to produce products SS, TT, UU, and VV. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of joint products are $150,000. Other relevant data are as follows:

Product	Sales Value At Split-Off	Additional Costs of Processing	Sales Value of Final Product
SS	$29,000	$33,000	$76,000
TT	43,000	27,000	70,000
UU	36,000	29,000	72,000
VV	23,000	21,000	47,000

Requirements:

1. Calculate the effect on profits of processing Product SS further beyond the split-off point.
2. Determine the incremental profit from further processing Product TT.
3. Allocate joint costs using the net realizable value method.
4. Prepare a production cost report for PZU S.A.