Tauron Polska Energia S.A. uses a joint process to produce products UUUU1, VVVV1, WWWW1, and XXXX1. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of joint products are $350,000. Other relevant data are as follows:

Product	Sales Value At Split-Off	Additional Costs of Processing	Sales Value of Final Product
UUUU1	$49,000	$53,000	$99,000
VVVV1	63,000	47,000	91,000
WWWW1	55,000	50,000	93,000
XXXX1	43,000	41,000	69,000

Requirements:

1. Analyze the profitability of processing Product UUUU1 further beyond the split-off point.
2. Calculate the incremental profit from processing Product VVVV1.
3. Allocate joint costs using the net realizable value method.
4. Prepare a segment income statement for Tauron Polska Energia S.A.