Stahl Inc. produces three separate products from a common process costing $100,300. 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 $100,700 $189,300 Product 12 15,700 31,000 34,100 Product 14 55,300 150,000 214,400 (a) Determine total net income if all products are sold at the split-off point. Net income $