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 PointCost to

Process FurtherSales Value after

Further ProcessingProduct 12$50,000$100,000$190,000Product 1410,00030,00035,000Product 1660,000150,000220,000

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

Total net income$

Determine the total net income if all products are sold after further processing.

Total net income$