Armstrong Corporation manufactures bicycle parts. The company currently has a $21,000 inventory of parts that have become obsolete due to changes in design specifications. The parts could be sold for $9,000, or modified for $12,000 and sold for $22,300. a)a. Calculate the following (Omit the "$" sign in your response): Benefit if parts are sold without modification $ ________ Net benefit if parts are sold after being modified $ ________