Santander Bank Polska S.A. uses a joint process to produce products KK, LL, MM, and NN. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of joint products are $130,000. Other relevant data are as follows:

Product	Sales Value At Split-Off	Additional Costs of Processing	Sales Value of Final Product
KK	$27,000	$34,000	$74,000
LL	39,000	26,000	64,000
MM	31,000	29,000	66,000
NN	21,000	23,000	48,000

Requirements:

1. Evaluate the profitability of processing Product KK further beyond the split-off point.
2. Determine the incremental profit from processing Product LL.
3. Allocate joint costs using the physical units method.
4. Prepare a profitability analysis report for Santander Bank Polska S.A.