just need help with the last question

Cullumber Inc. produces three separate products from a common process costing $100,100. 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. Cost to Sales Value at Split-Off Sales Value after Further Process Point Further Processing Product 101 $60,500 $100,400 $190,400 Product 12 15,600 30,500 35,200 54,800 150,700 215,100 Product 14 (a) Determine total net income if all products are sold at the split-off point. Net income $ 30800 eTextbook and Medial Your answer is correct. Determine total net income if all products are sold after further processing. Net income $ 59000 (b) Attempts: 1 of 15 used Your answer is correct. 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 29500 Should be processed further Product 12 $ -10900 Should be sold at the split-off point Product 14 $ 9600 Should be processed further Your answer is partially correct. Determine total net income using the results from previous part. Net income $ 28200 Is the net income different from that determined in part (b)? Yes.net income is higher by $1 eTextbook and Medial Save for Later Attempts: 1 of 15 used Submit