Dorsey Company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $97,000 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		16,000	pounds
B	$	4	per pound		21,000	pounds
C	$	16	per gallon		4,000	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	$	40,000		$	5	per pound
B	$	36,000		$	7	per pound
C	$	11,000		$	21	per gallon

Required:

a.

Compute the incremental profit (loss) for each product.

	Product A	Product B	Product C
Selling price after further processing	?	?	?
Selling price at the split-off point	?	?	?
Incremental Revenue per pound or gallon	?	?	?
Total quartely output in pounds or gallons	?	?	?
Total incremental revenue	?	?	?
Total incremental processing costs	?	?	?
Total incremental profit or loss	?	?	?

**Fill in the ? with the right answer**