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. Number of Product Selling Price Units Produced at Split-Off Selling Price Additional after Processing Processing Costs D 4,540 $10.30 $14.90 $14,824 EF 6,410 11.40 15.80 20,554 1,750 19.80 22.20 7,520 (b1) Determine the incremental profit (loss) of each product(s). (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).) Product D Incremental profit (loss) (b2) Product E Product F $ Which product(s) should be processed further and which should be sold at the split-off point? Product D Product E Product F