PTER 7 Incremental Analysis E7-23 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: er to Sales Value at Cost to Split-Off Point $50,000 Process Further $100,000 30,000 Sales Value after Further Processing $190,000 Product 12 Product 14 10,000 35,000 Product 16 60,000 150,000 220,000 Instructions (a) Determine the total net income if all products are sold at the split-off point. (b) Determine the total net income if all products are sold after further processing. (c) Using incremental analysis, determine which products should be sold at the split-off point and which should be pro- cessed further. (d) 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)