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 fur ther and sold for a higher price. The company incurs joint costs of $$179,900$ 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.

$\backslash$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$,$$$210,500,$$$40,300,$$$109,400,$$$300,400$