Item Product A Product B Product C Sales Value at Split-Off Allocated Joint Costs Costs to Process Further Sales Value after Process 290,000 40,000 110,000 301,000 300,000 60,000 84,000 400,000 415,000 80,000 250,000 730,000 Determine total net income after deciding which products should be sold at the split-off point and which should be processed further using incremental analysis