following cost and sales information is available for one batch of each product.

$\backslash$table$[[,\backslash$table$[[$Sales Value at$],[$Split$-$Off Point$]],\backslash$table$[[$Allocated$],[$Joint Costs$]],\backslash$table$[[$Cost to Process$],[$Further$]],\backslash$table$[[$Sales Value of$],[$Processed Product$]]],[$Spock$,$$$210,000,$$$40,000,$$$110,000,$$$300,000$