ywiec S.A. uses a joint process to produce products EEEE1, FFFF1, GGGG1, and HHHH1. Each product may be sold at its split-off point or processed

Żywiec S.A. uses a joint process to produce products EEEE1, FFFF1, GGGG1, and HHHH1. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of joint products are $310,000. Other relevant data are as follows:

Product	Sales Value At Split-Off	Additional Costs of Processing	Sales Value of Final Product
EEEE1	$45,000	$49,000	$95,000
FFFF1	59,000	43,000	87,000
GGGG1	51,000	46,000	89,000
HHHH1	39,000	37,000	65,000

Requirements:

1. Analyze the profitability of processing Product EEEE1 further beyond the split-off point.
2. Calculate the incremental profit from processing Product FFFF1.
3. Allocate joint costs using the net realizable value method.
4. Prepare a production cost report for Żywiec S.A.