E$7-11$: Kirk Minerals processes materials extracted from mines. The most common raw material that it processes result 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.