Sandhill 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.

		Sales Value at Split-Off Point				Cost to Process Further				Sales Value after Further Processing
Product 10			$60,400				$100,400				$190,900
Product 12			15,000				29,500				35,000
Product 14			55,200				149,500				215,200

Determine total net income if all products are sold after further processing.

Net income $