Stahl Inc. produces three separate products from a common process costing $100,700. 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			$59,100				$100,200				$189,900
Product 12			16,000				30,500				35,000
Product 14			54,000				149,800				215,300

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

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

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).)

Determine total net income using the results from previous part.

Is the net income different from that determined in part (b)?