Kirk Minerals processes materials extracted from mines. The most common raw material that it processes
results in three joint products: Spock, Uhura, and Suhu. 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.
		Sales Value at	Allocated	Cost to Process	Sales Value of
		Split-off Point	Joint Costs	Further	Processed Product
	Spock	$210,000	$40,000	$110,000	$300,000
	Uhura	300,000	60,000	85,000	400,000
	Suhu	455,000	80,000	250,000	800,000
Instructions
Determine whether each of the three joint products should be sold as is, or processed further.
NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?" .
		Spock	Uhura	Suhu
Sales value of processed product	Value	Value	Value
Sales value @ split-off point	Value	Value	Value
Incremental revenue	?	?	?
Incremental costs	Value	Value	Value
Incremental profit (loss)	?	?	?
After you have completed E14-11, consider the additional question.
	Assume that sales value at split-off point for Uhura changed to $350,000 and the cost to process
	further for Sulu changed to $325,000. What impact do these changes have on the decision to
	sell as is or to process further for each product?