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

Make incremental analysis for whether to sell or process materials further.

E20-11 Kirk 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 $180,000 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 Allocated Cost to Sales Value at Split-Off Joint Process of Processed Point Costs Further Product Spock $210,000 $40,000 $110,000 $300,000 Uhura 300,000 60,000 85,000 400,000 Squ 455,000 80,000 250,000 800,000