Calgary Lumber Company incurs a cost of $388 per hundred board feet (hbf) in processing certain "rough- cut" lumber, which it sells for $566 per hbf. An alternative is to produce a "finished cut" at a total processing cost of $528 per hbf, which can be sold for $746 per hbf. a. Prepare a differential analysis dated March 15, on whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2). Differential Analysis Sell Rough-Cut (Alt. 1) or Process Further into Finished-Cut (Alt. 2) Revenues, per unit Costs, per unit Income (Loss), per unit March 15 Process Differential Further Sell-Rough-Cut (Alternative Effect on into Finished- 1) Income Cut (Alternative 2) (Alternative 2) b. Determine whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2).