Stahl Inc. produces three separate products from a common process costing $100,900. 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			$59,300				$100,400				$189,600
Product 12			15,900				29,100				34,800
Product 14			54,500				149,900				214,400

(a)

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

Net income

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