PZU S.A. uses a joint process to produce products YYYY1, ZZZZ1, AAAA2, and BBBB2. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of joint products are $360,000. Other relevant data are as follows:

Product	Sales Value At Split-Off	Additional Costs of Processing	Sales Value of Final Product
YYYY1	$50,000	$54,000	$100,000
ZZZZ1	64,000	48,000	92,000
AAAA2	56,000	51,000	94,000
BBBB2	44,000	42,000	70,000

Requirements:

1. Evaluate the profitability of processing Product YYYY1 further beyond the split-off point.
2. Determine the net benefit of processing Product ZZZZ1 beyond the split-off point.
3. Allocate joint costs using the constant gross margin percentage method.
4. Prepare a cost reconciliation report for PZU S.A.