Stahl Inc. produces three separate products from a common process costing $100,000. 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 $60,800 $100,900 $190,500

Product 12 15,200 30,400 35,600

Product 14 55,600 150,400 214,000

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

Net income$:

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

Net income$:

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).)

Product Incremental profit (loss) Decision ( should be processed further or should be sold at the split off point )

Product 10$

Product 12$

Product 14$

Determine total net income using the results from previous part.

Net income $ :

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

Yes or No, net income islower or higher by $