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	4,570	$10.05	$14.73	$15,347
E	5,690	11.80	16.28	17,731
F	1,790	19.11	22.84	10,177

(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	Product E	Product F
Incremental profit (loss)	$	$	$

(b2)

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

Product D

Product E

Product F