Dorsey Company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split$-$off point total $$92,000$ per quarter. The company allocates these costs to the joint products on the basis of their relative sales value at the split$-$off point. Unit selling prices and total output at the split$-$off point are as follows:

Product Selling Price Quarterly

Output

A $ $3$ per pound $19,000$ pounds

B $ $4$ per pound $24,000$ pounds

C $ $9$ per gallon $7,000$ gallons

Each product can be processed further after the split$-$off point. Additional processing requires no special facilities. The additional processing costs $($per quarter$)$ and unit selling prices after further processing are given below:

Product Additional

Processing Costs Selling Price

A $ $44,000$ $

$4$

per pound

B $ $35,000$ $ $7$ per pound

C $ $10,750$ $ $11$ per gallon

Required:

a$.$

Compute the incremental profit $($loss$)$ for each product