Exercise 12-10 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 seling price data for a recent period. Sales Value Sales Value after Further Cost to at Split Off Point Processi Further Processing $100,200 Product 10 $60,300 $190,700 Product 12 15,500 29,600 34,000 Product 14 54,100 149,900 215,200 split-off point are sold at Determine total net income all produe Net income all products are sold after further processing. Determine total net incomes Net income Calculate incremental profit/(loss) and determine which products should be sold at the splt-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).) Decision Product Incremental profit (loss) Product 10 Product 12 Product 14 Determine total net income using the re t. previous Net income Is the net income different from that determined in part (b)? by $ net incorme is