Tauron Polska Energia S.A. uses a joint process to produce products OO, PP, QQ, and RR. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of joint products are $140,000. Other relevant data are as follows:

Product	Sales Value At Split-Off	Additional Costs of Processing	Sales Value of Final Product
OO	$30,000	$36,000	$80,000
PP	41,000	28,000	69,000
QQ	34,000	31,000	71,000
RR	22,000	24,000	50,000

Requirements:

1. Analyze the effect on profits of processing Product OO further beyond the split-off point.
2. Determine the net benefit of further processing Product PP.
3. Allocate joint costs using the sales value at split-off method.
4. Prepare a segment income statement for each product.