$31)$ Marathon Company has $10,000$ units of its product that were produced last year at a total cost of $$150,000.$ The units were damaged in a rain storm because the warehouse where they were stored developed a leak in the roof. Marathon can sell the units as is for $$3$ each or it can repair the units at a total cost of $$16,000$ and then sell them for $$5$ each. Should Marathon sell the units as is or repair them and then sell them? Explain.