Exercise 12-10 (Part Level Submission) Pina Inc. produces three separate products from a common process costing $100,400. 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 after Further Processing Sales Value Cost to at Split-Off Point Process Further Product 10 $60,300 $100,200 $190,700 Product 12 29,600 34,000 15,500 Product 14 215,200 54,100 149,900 (a) Determine total net income if all products are sold at the split-off point. Net income $ Open Show Work Click if you would like to Show Work for this