Sheridan 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.

$($a$)$

$($b$)$

$($c$)$

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$$

Product $12$$

Product $14$$