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

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 processed furtherShould be sold at the split-off point
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 processed furtherShould be sold at the split-off point

(d) Determine total net income if all products are sold at the split-off point.