Stahl Inc. produces three separate products from a common process costing $100,800. 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. Product 10 Product 12 Product 14 Sales Value at Split-Off Point $60,400 15,600 55,500 Cost to Process Further $100,600 30,100 150.800 Sales Value after Further Processing $190,000 35.400 214,500 (a) Determine total net income if all products are sold at the split-off point. Net income $