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 $60,500 15,600 54,800 Cost to Process Further $100,400 30,500 150,700 Sales Value after Further Processing $190,400 35,200 215,100 Product 10 Product 12 Product 14 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 $ Product 12 $ $ $ Product 14 Determine total net income using the results from previous part. Net Income Is the net income different from that determined in part (6) 3. net income is