Exercise 20-12 b1-b2 A company manufactures three products using the same production process. The costs incurred up to the split-off point are $208,400. These costs are allocated to the products on the basis of their sales value at the split-off point. The number of units produced, the selling prices per unit of the three products at the split-off point and after further processing, and the additional processing costs are as follows. Product Number of Units Produced 4,350 5,530 1,900 Selling Price at Split-Off $10.10 11.10 19.20 Selling Price after Processing $15.40 16.40 23.00 Additional Processing Costs $16,995 21,509 10,790 (61) Determine the incremental profit (loss) of each product(s). (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Product Product F Incremental profit (loss) D D Product E D (62) Which product(s) should be processed further and which should be sold at the split-off point? Product D Product E Product F