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 $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.

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).)

Allocated Joint Costs Cost to Process Further Sales Value of Processed Product Spock Sales Value at Split-Off Point $210,700 301,000 454,000 Uhura $39,400 59,300 80,000 $110,400 84,700 249,700 $300,400 400,700 800,700 Sulu 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