Cullumber Inc. produces three 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. Shown below are cost and selling price data for a recent period. Product 10 Product 12 Product 14 Sales Value at Split-Off Point $59.400 15.100 Net income 54,300 Net income $ Cost to Process Further $100,900 $ 30,100 150,200 Sales Value after Further Processing Determine total net income if all products are sold at the split-off point. 28200 $191,000 34,200 214.400 Determine total net income if all products are sold after further processing.