A company must decide between scrapping or reworking units that do not pass inspection. The company has 16,000 defective units that have already cost \\( \\$ 132,000 \\) to manufacture. The units can be sold as scrap for \\( \\$ 43,200 \\) or reworked for \\( \\$ 76,800 \\) and then sold for \\( \\$ 129,600 \\). (a) Prepare a scrap or rework analysis of income effects. (b) Should the company sell the units as scrap or rework them