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 Point				Cost to Process Further				Sales Value after 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

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		$ enter a dollar amount		select a decision Should be sold at the split-off pointShould be processed further
Product 12		$ enter a dollar amount		select a decision Should be sold at the split-off pointShould be processed further
Product 14		$ enter a dollar amount		select a decision Should be sold at the split-off pointShould be processed further