Wirtualna Polska Holding S.A. uses a joint process to produce products YYY, ZZZ, AAAA, and BBBB. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of joint products are $230,000. Other relevant data are as follows:

Product	Sales Value At Split-Off	Additional Costs of Processing	Sales Value of Final Product
YYY	$37,000	$41,000	$87,000
ZZZ	51,000	35,000	79,000
AAAA	43,000	38,000	81,000
BBBB	31,000	29,000	57,000

Requirements:

1. Evaluate the profitability of processing Product YYY further beyond the split-off point.
2. Determine the effect on profits of processing Product ZZZ beyond the split-off point.
3. Allocate joint costs using the net realizable value method.
4. Prepare a production cost report for Wirtualna Polska Holding S.A.