C5. Steins' Dairy processes 2,200 hectolitres (hl) of fluid raw milk per month. After the raw milk is received at the dairy it is processed into 1,000 hl of cream The cost of processing the 2,200 hl of raw milk into 1100 hl of cream is $345,000. The selling price of the lhl of cream is $140.00. Steins Dairy has the opportunity to process further all of its cream production into whipping cream which will sell for $350 per hl. The cost of processing 1100hL of cream to net 900 hl of whipping cream is $175,000. Should Steins' sell the cream or process it into whipping cream? Required: Show the expected difference in operating income between the two alternatives, and decide whether Steins' should sell the cream or process it into whipping cream (4 Marks)