A company manufactures three products using the same production process. The costs incurred up to the split-off point are $191,900. 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 3,880 $10.30 $14.70 $11,040 E 5,970 11.80 16.40 19,590 F 2,080 19.20 22.70 10,550 (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 Incremental profit (loss) +A Product E Product F $ (b2) Which product(s) should be processed further and which should be sold at the split-off point? Product D process further Product E sold at the split-off point Product F