Stahl Inc. produces three separate products from a common process costing $100,200. 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 $61,000 $100,100 $190,000

Product 12 15,000 29,100 34,700

Product 14 54,000 149,800 214,900

part (a) Determine total net income if all products are sold at the split-off point. Net income $