Cullumber Inc. produces three separate products from a common process costing $100,100. 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 $60,500 Product 10 $100,100 $190,400 30.500 35,200 15,600 Product 12 150,700 215.100 Product 14 54,800 Determine total net income if all products are sold at the split-off point $ Net income