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. Sales Value Cost to Sales Value at Split-Off Point Process after Further Further Processing Product 10 $59,400 $100,900 $191,000 Product 12 15.100 30,100 34,200 Product 14 54,300 150,200 214,400 Determine total net income if all products are sold at the split-off point. Net income $ Determine total net income if all products are sold after further processing. Net income $