Stahl 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	$61,000	$101,000	$189,700
Product 12	15,200	29,600	34,700
Product 14	54,800	149,700	214,900

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