Question: Cullumber Minerals processes materials extracted from mines. The most common raw material that it processes results in three joint products: Spock, Uhura, and Sulu. Each

Cullumber 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 $180,400 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 Split-Off Point

Allocated Joint Costs

Cost to Process Further

Sales Value of Processed Product

Spock

$209,700

$40,600

$109,100

$299,500

Uhura

301,000

59,500

85,800

399,700

Sulu

454,300

80,300

249,800

799,300

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).)

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