A company manufactures three products using the same production process. The costs incurred up to the split$-$off point are $$209,100.$

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.

$($b$1)$

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$.(45).)$

$($b$2)$

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

Product D

Product $E$

Product $F$