Stahl Inc. produces three separate products from a common process costing $ 100,500 . 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			$ 60,100				$ 100,300				$ 190,200
Product 12			15,500				29,200				34,200
Product 14			54,100				151,000				214,800

(a)

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

b)

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

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).)

d) Determine total net income using the results from previous part

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