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 Selling Price at Split-Off Selling Price after Processing Additional Processing Costs D 4,470 $10.20 $15.10 $15,823 E 5,500 11.60 16.60 19,800 F 1,710 19.70 22.80 8,401 (b1) Determine the incremental profit (loss) of each product(s