Oriole Inc. produces three separate products from a common process costing $100,000. 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 Cost to Process Sales Value after Further Point Further Product 10 $60,800 $100,900 Product 12 15,200 30,400 Processing $190.500 35,600 Product 14 55,600 150,400 214,000