Question: Flint Minerals processes materials extracted from mines. The most common raw material that it processes results in three joint products: Spock, Uhura, and Sulu. Each
Flint 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 $178,800 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 | $211,000 | $39,700 | $110,800 | $300,100 | ||||||||||
| Uhura | 299,200 | 59,800 | 85,200 | 400,200 | ||||||||||
| Sulu | 455,600 | 79,300 | 250,000 | 800,800 | ||||||||||

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).) 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
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