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.

$($a$)$

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

Net income $

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$($b$).$

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

Net income $

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$(c)$

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

processed further. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

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$($d$).$

Determine total net income using the results from previous part.

Net income

$

Is the net income different from that determined in part $($b$)?$

$,$ net income is

by $

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