A company currently has 22,000 units of specialty dog food on hand that has not been processed further. The specialty dog food can be sold "as is" for $19 per unit. Alternatively, the specialty dog food can be further processed at a total cost of $25,000 and converted into 12,000 units of Deluxe and 7,000 units of Super. The selling price of Deluxe and Super are $25 and $20. respectively. Required: A. Compute the increase or decrease net operating income of processing further the 22,000 units currently on hand into Deluxe and Super. B. State whether the company should process the dog food further or sell "as is