$9.$ A company must decide between scrapping or reworking units that do not pass inspection. The company has $13,000$ defective units that have already cost $$132,000$ to manufacture. The units can be sold as scrap for $$41,600$ or reworked for $$61,100$ and then sold for $$114,400.$

$($a$)$ Prepare a scrap or rework analysis of income effects.

$($b$)$ Should the company sell the units as scrap or rework them?

$\backslash$table$[[($a$)$ Scrap or Rework Analysis,Scrap,$],[$Revenue from scrapped$/$reworked units,,$],[$Cost of reworked units,,$],[$Income$,,],[,,],[$Incremental income,,$],[($b$)$ The company should:,,$]]$