Stahl Inc. produces three separate products from a common process costing $100,763. 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 $60,663 $100,322 $189,140 Product 12 15,744 30,158 34,259 Product 14 54,990 149,860 214,016

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

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)? , net income is by $