Exercise 12-10 Blue Inc. produces three separate products from a common process costing $100,700. 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. Product 10 Product 12 Product 14 Sales Value at Split-Off Point $60,900 15,700 55,500 Cost to Process Further $100,400 30,800 150,400 Sales Value after Further Processing $189,400 35,900 215,200 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 Calculate incremental profit/(loss) and determine which products should be sold at the split-off paint 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).) Incremental profit (loss) Decision Product 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 (b)? net income is by $