Sandhill Inc. produces three separate products from a common process costing $$100,200.$ Each of the products can be sold at the splitoff 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.

$\backslash$table$[[,\backslash$table$[[$Sales Value$],[$at Split$-$Off$],[$Point$]],\backslash$table$[[$Cost to$],[$Process$],[$Further$]],\backslash$table$[[$Sales Value$],[$after Further$],[$Processing$]]],[$Product $10,$$$61,000,$$$100,100,$$$190,000$