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			Selling Price at Split-Off			Selling Price after Processing			Additional Processing Costs
D			4,470			$10.21			$15.09			$15,733
E			5,500			11.59			16.61			19,910
F			1,710			19.71			22.75			8,299

(b1) Determine the incremental profit (loss) of each product(s).

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		process furthersold at the split-off point
Product E		sold at the split-off pointprocess further
Product F		sold at the split-off pointprocess further