Stahl Inc. produces three separate products from a common process costing $ 100,600 . 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			$ 60,600				$ 100,700				$ 190,900
Product 12			15,800				29,700				35,700
Product 14			55,100				149,400				214,200

Determine total net income if all products are sold at the split-off point