E$11\mathrm{.}23($LO $4)$ An icon reads, Excel. Bahrat Inc. produces three separate products from a common process costing $$100,000.$ Each of the products can be sold at the split$-$off point or can be processed further and then sold for a higher price. The cost and selling price data for a recent period are as follows:

$$

$$

Sales Value at Split$-$Off Point

$$

Cost to Process Further

$$

Sales Value after Further Processing

Product $12$

$$

$$50,000$

$$

$$100,000$

$$

$$190,000$

Product $14$

$$

$10,000$

$$

$30,000$

$$

$35,000$

Product $16$

$$

$60,000$

$$

$150,000$

$$

$220,000$

Instructions

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

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

Using incremental analysis, determine which products should be sold at the split$-$off point and which should be processed further.

Determine the total net income using the results from part $($c$)$ and explain why the net income is different from that determined in part $($b$).$