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 of the 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 is lower or higher by $