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 at Split-Off Point Cost to Process 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 (a) Determine total net income if all products are sold at the split-off point. Net income SA