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 at Split-Off Point Cost to Process Further Sales Value after 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 Calculate incremental profit/(loss) and determine which products should be sold at the split-off point and which should be processed further. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Product Incremental profit (loss) Decision Product 10 $ -131600 Should be processed further Product 12 $ $ -19100 Should be sold at the split-off point Product 14 $ $ -160100 Should be processed further