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 $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