Product T is produced for $3.50 per pound. Product T can be sold without additional processing for $4.15 per pound, or processed further into Product U at an additional cost of $0.44 per pound. Product U can be sold for $4.50 per pound. Prepare a differential analysis dated September 17, 2012, on whether to sell Product T (Alternative 1) or process further into Product U (Alternative 2).