Crane Inc, produces three separate products from a common process costing $100,800. 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	Cost to Sales Value
	at Split-Off Point	Process after Further Further Processing
Product 10	$59,500	$100.400 $191,000
Product 12	15,600	30,000 34,400
Product 14	55.600	150,400 215,300