Exercise 7-12 A company manufactures three products using the same production process. The costs incurred up to the split-off point are $197,400. 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 Number of Units Produced 4,190 5,770 2,360 Selling Price after Processing $15.45 15.91 22.69 Additional Processing Costs $15,998 17,383 Selling Price Product at Spli t-off $10.20 11.53 19.82 9,493 (bl) 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 D Product E Product F Incremental profit (loss) (b2) Which product(s) should be processed further and which should be sold at the split-off point? Product D Product E Product F