Cullumber Inc. produces threes 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 Sales Value
at Split-Off Process after Further
Point Further Processing
Product 10 $59,800 $100,900 $190,300
Product 12 15,300 29.000 34,800
Product 14 56,000 149,900 215,200