Bahrat, Inc. produces three separate products from a common process costing $100,000. Each of the products can be sold at the split-off point or can be processed further and then sold for a higher price. The cost and selling price data for a recent period are as follows:

		Sales Value at Split-Off Point			Cost to Process Further			Sales Value after Further Processing
Product 12		$49,000			$100,000			$189,000
Product 14		10,000			29,000			34,000
Product 16		59,000			149,000			219,000

(a)

Determine the total net income if all products are sold at the split-off point.

Total net income

$enter the Total net income