Exercise 20-10 Stahl Inc. produces three separate products from a common process costing $100,274. 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	Cost to Process Further	Sales Value after Further Processing
Product 10	$59,666	$100,617	$189,062
Product 12	15,023	30,321	34,205
Product 14	55,018	150,339	214,070

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 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 (b)?

, net income is by $