Pharoah Inc. produces three separate products from a common process costing $101,000. 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 Processing Product 10 $60,900 $100,500 $189.100 Product 12 15,200 30,500 34,700 Product 14 54,700 150,900 215,000