ADP Mining Company mines an iron ore called Alpha. During the month of August, 419,000 tons of Alpha were mined and processed at a cost of $752,000. 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 as follows:

	Delta			Super Delta			Pi			Precision Pi
Selling price	$	23	/ton	$	25	/ton	$	21	/ton	$	25	/ton

Processing costs to refine Delta into Super Delta are $2,514,000; processing costs to refine Pi into Precision Pi are $335,200.

Required:

a-1. What would be the incremental profit or loss per unit if Delta is refined into Super Delta? (Loss amounts should be indicated with a minus sign.)