Stahl Inc. produces three separate products from a common process costing $100,100. 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 $61,000 15,200 54,800 Sales Value after Further Processing Cost to Process Further $101,000 29,600 149,700 Product 10 Product 12 Product 14 $189,700 34.700 214,900 Determine total net income if all products are sold at the split-off point. Net income