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TheManassas Company has55 obsoletekeyboards that are carried in inventory at a cost of $9,600. If these keyboards are upgraded at a cost of $7,000, they

TheManassas Company has55 obsoletekeyboards that are carried in inventory at a cost of $9,600. If these keyboards are upgraded at a cost of $7,000, they could be sold for $20,000. Alternatively, thekeyboards could be sold "as is" for $7,100. What is the net advantage or disadvantage of re-working the keyboards?

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