Pharoah Minerals processes materials extracted from mines. The most common raw material that it processes results in three joint products: 5 arco, Barco, and Larco. Each of these products can be sold as is, or they can be processed further and sold for a higher price. The company incurs joint costs of $177,600 to process one batch of the raw material that produces the three joint products. The following cost and selling price information is available for one batch of each product: Determine whether each of the three joint products should be sold as is, or processed further. (Enter loss with a negative sign preceding the number, es. 15,000 or parenthesis, es. (15,000).) Kingbird Company has a factory machine with a book value of $164,000 and a remaining useful life of 4 years. A new machine is avallable at a cost of $248,500. This machine will have a 4 year useful life with no salvage value. The new machine will lower annual variable manufocturing costs from $600,000 to $503,000. Prepare an analysis that shows whether Kingbird should retain or replace the old machine. (If an omount reduces the net income then enter with a negative sign preceding the number or porenthesis, e.s. 15,000,(15,000)