Bridgeport produces 3 separate products from a common process costing $100,600. 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	$50,800	$100,600	$190,300
Product 14	11,000	30,400	35,300
Product 16	59,100	149,300	219,000

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

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

3.- Using incremental analysis and determine which products should be sold at the split-off point and which should be process further.

4.- Determine the total net income using the results from the previous part of the question.