ADP Mining Company mines an iron ore called Alpha. During the month of August, 175,000 tons of Alpha were mined and processed at a cost of $525,000. 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	$12/ton	$18/ton	$25/ton	$35/ton

Processing costs to refine Delta into Super Delta are $840,000; processing costs to refine Pi into Precision Pi are $560,000.

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

Incremental Loss=???

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

Incremental Profit=???