$($Do in Excel format$)$

E$7\mathrm{.}11($LO $4)$ AN 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 $$180,000$ 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 whether to sell or process further, joint products.

Excel

Sales Value at Split$-$Off Point Allocated Joint Costs Cost to Process Further Sales Value of Processed Product

$\backslash$table$[[$Spock$,$$$210,000,$$$40,000,$$$110,000,$$$300,000$