Santander Bank Polska S.A. uses a joint process to produce products QQQQ1, RRRR1, SSSS1, and TTTT1. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of joint products are $340,000. Other relevant data are as follows:

Product	Sales Value At Split-Off	Additional Costs of Processing	Sales Value of Final Product
QQQQ1	$48,000	$52,000	$98,000
RRRR1	62,000	46,000	90,000
SSSS1	54,000	49,000	92,000
TTTT1	42,000	40,000	68,000

Requirements:

1. Calculate the effect on profits of processing Product QQQQ1 further beyond the split-off point.
2. Determine the net benefit of processing Product RRRR1 beyond the split-off point.
3. Allocate joint costs using the sales value at split-off method.
4. Prepare a profitability analysis report for Santander Bank Polska S.A.