A company manufactures three products using the same production process. The costs incurred up to the split-off point are $196,900. These costs are allocated to the products on the basis of their sales value at the split-off point. The number of units produced, the selling prices per unit of the three products at the split-off point and after further processing, and the additional processing costs are as follows.

Product		Number of Units Produced			Selling Price at Split-Off			Selling Price after Processing			Additional Processing Costs
D			4,750			$10.17			$14.83			$16,135
E			5,560			11.48			15.73			15,800
F			1,980			19.70			22.23			7,829

(b1) Determine the incremental profit (loss) of each product(s). (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

		Product D		Product E		Product F
Incremental profit (loss)		$		$		$

(b2) Which product(s) should be processed further and which should be sold at the split-off point?

Product D		sold at the split-off pointprocess further
Product E		sold at the split-off pointprocess further
Product F		process furthersold at the split-off point