ADP Mining Company mines an iron ore called Alpha. During the month of August, 414,000 tons of Alpha were mined and processed at a cost of $749,500. As the Alpha ore is mined, it is processed into Delta and Pi, where 60% of the Alpha output becomes Delta and 40% becomes Pi. Each product can be sold as is or processed into the refined products Super Delta and Precision Pi. Selling prices for these products are:

	Delta	Super Delta	Pi	Precision Pi
Selling price	$13/ton	$17/ton	$16/ton	$24/ton

Processing costs to refine Delta into Super Delta are $2,235,600; processing costs to refine Pi into Precision Pi are $993,600.

Required:

-1 What would be the incremental profit or loss per unit if Delta is refined into Super Delta?

2 What would be the incremental profit or loss per unit if Pi is refined into Precision Pi?

3 What is the maximum profit that ADP Mining Company can expect to earn from the production of the 414,000 tons of Alpha?