Product D is produced for $ 24 per gallon. Product D can be sold without additional processing for $ 36 per gallon, or processed further into Product E at an additional cost of $ 9 per gallon. Product E can be sold for $ 43 per gallon. Prepare a differential analysis dated February 26, 2014, on whether to sell Product D (Alternative 1) or process further into Product E (Alternative 2).