$79$Armstrong Corporation manufactures bicycle parts. The company

currently has a $$21,000$ inventory of parts that have become

obsolete due to changes in design specifications. The parts could

be sold for $$9,000,$ or modified for $$12,000$ and sold for

$$22,300.$Exercise $14-35$ Part $22-$a$.$Calculate the benefit under each

alternative for disposing of the obsolete parts.

$2-$b$.$How should the obsolete parts be

disposed?

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