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	$60,000	$100,000	$190,000
Product 12	15,000	30,000	35,000
Product 14	55,000	150,000	215,000

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

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

(c) Calculate incremental profit/(loss) and determine which products should be sold at the split-off point and which should be processed further.

(d) Determine total net income using the results from the previous part. Is the net income different from that determined in part (b)?