A company has already incurred $7,200 of costs in producing 6,150 units of Product XY. Product XY can be sold as is for $31 per unit. Instead, the company could incur further processing costs of $11 per unit and sell the resulting product for $38 per unit. Should the company sell Product XY as is or process it further?

	Sell as is	Process Further	Incremental Amount
Selling price per unit
Additional processing costs per unit
Total
The company should:	Sell as is