Stahl Inc. produces three separate products from a common process costing $ 100,700 . 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 $ 60,900 $ 100,400 $ 189,400 Product 12 15,700 30,800 35,900 Product 14 55,500 150,400 215,200