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.

$\backslash$table$[[,\backslash$table$[[$Sales Value$],[$at Split$-$Off$],[$Point$]],\backslash$table$[[$Cost to$],[$Process$],[$Further$]],\backslash$table$[[$Sales Value$],[$after Further$],[$Processing$]]],[$Product $10,$$$60,500,$$$100,400,$$$190,400$