A company manufactures three products using the same production process. The costs incurred up to the split-off point are $193,600. 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			4,090			$10.40			$14.60			$11,178
E			6,170			11.80			15.90			17,327
F			1,680			19.80			22.60			7,424

(b1) Determine the incremental profit (loss) of each product(s).

(b2) Which product(s) should be processed further and which should be sold at the split-off point?