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 \\( \\$ 35,100 \\) or reworked for \\( \\$ 62,400 \\) and then sold for \\( \\$ 111,800 \\). (a) Prepare a scrap or rework analysis of income effects. (b) Should the company sell the units as scrap or rework them