Marlboro Company recently discontinued the manufacture of product J15. The standard costs for this product were: Direct material Direct labor Variable overhead Fixed overhead Total $ 50 20 14 35 $119 There are 800 units of this product in the finished-goods inventory. The units are technologically obsolete, and the following alternatives are being considered: 1. Dispose of as scrap. The proceeds from the sale will equal the cost of transportation to the disposal site. 2. Sell to an exporter for sale in a developing country. The sales price to the exporter would be $12 per unit. 3. Remanufacture the products to convert them into model J16, a model that normally sells for $200. The additional cost to convert the J15 units would be $45; the standard cost to manufacture J16 is $125. Presently, there is sufficient capacity to manufacture product 316 directly or to do the conversion necessary work on J15. Requirements: a. Determine the current carrying value of the J15 inventory. b. Evaluate each alternative and determine the financial benefit to Marlboro if the alternative is pursued.