rocess E7.11 (LO 4), AN Kirk Minerals processes materials extracted from mines. The most common raw ma- terial 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. Excel Sales Value at Allocated Joint Costs Cost to Process Sales Value of Split-Off Point Further Processed Product Spock Uhura $210,000 300,000 455,000 $40,000 $110,000 $300,000 400,000 800,000 60,000 85,000 250,000 Sulu 80,000 Instructions Determine whether each of the three joint products should be sold as is, or processed further