A company manufactures three products using the same production process. The costs incurred up to the split-off point are $201,900. 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	4,540	10.29	14.85	14,642
E	6,410	11.39	15.84	20,874
F	1,750	19.77	22.23	7,625

Determine the incremental profit (loss) of each product(s).

(a)

		Product D		Product E		Product F
Incremental profit (loss)

(b)

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

(Please include formulas for anwsers)