Sunland Corporation has a joint process which produces three products, D, E and F. Each product may be sold at split-off or processed further and then sold. Joint processing costs for a year amount to $151,000. Other relevant data are as follows:

Product		Sales Value at Split-off		Separable Processing Costs after Split-off		Sales Value at Completion
D		$41,690		$11,510		$52,960
E		81,370		27,600		102,920
F		120,590		57,510		190,910

What will be the specific effect on profits of processing each product further?

Product

Net Profit/(Loss)

D $______

E $________

F $_______