A company must decide between scrapping or reworking units that do not pass inspection. The company has 13,000 defectlve 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 unlts as scrap or rework them