Ivanhoe Inc. produces three separate products from a common process costing $100,900. 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 at Split-Off Process Point Further Sales Value after Further Processing Product 10 $59,300 $100,400 $189,600 Product 12 15.900 29.100 34,800 Product 14 54,500 149.900 214,400 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 $