Sunland 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 Cost to Sales Value Process after Further Point Further Processing Product 10 $59,500 $100,700 $190,700 Product 12 16,000 29,700 34,700 Product 14 56,000 149,600 215,400 (a) Determine total net income if all products are sold at the split-off point. Net income