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 $179,400 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 Allocated Cost to process Sales Value of

Split-Off Point Joint Costs Further Processed Product

Spock $209,700 $40,000 $109,600 $300,900

Uhura 300,000 60,200 84,900 399,900

Sulu 455,500 79,200 249,500 800,500

What is 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) ________ _______ _______