A company manufactures three products using the same production process. The costs incurred up to the split-off point are $207,500. 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. Number of Selling Price Selling Price Additional Product Units Produced at Split-Off after Processing Processing Costs D 4,730 $10.20 $15.50 $18,980 E 6,490 11.60 15.80 19,500 F 2,120 19.20 22.90 10,820 (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).) Incremental profit (loss) (b2) Product D Product E Which product(s) should be processed further and which should be sold at the split-off point? Product D Product E Product F Product F