Concord Minerals processes materials extracted from mines. The most common raw material that it processes results in three joint products: Spock, Uhura, and Sulu. Each of these products can be sold as is, or each can be processed further and sold for a higher price. The company incurs joint costs of $178,700 to process one batch of the raw material that produces the three joint products. The following cost and sales information is available for one batch of each product.

Sales Value at

Split-Off Point Allocated

Joint Costs Cost to Process

Further Sales Value of

Processed Product

Spock $209,600 $39,400 $109,000 $299,700

Uhura 300,400 59,700 85,200 400,500

Sulu 455,400 79,600 250,200 799,700

Determine the incremental profit or loss that each of the three joint products. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Spock Uhura Sulu

Incremental profit (loss) $

$

$

Indicate whether each of the three joint products should be sold as is, or processed further.

Spock

Uhura

Sulu