Cobe Company has already manufactured 15,000 units of Product A at a cost of $25 per unit. The 15,000 units can be sold at this stage for $460,000. Alternatively, the units can be further processed at a $280,000 total additional cost and be converted into 5,200 units of Product B and 11,700 units of Product C. Per unit selling price for Product B is $109 and for Product C is $56. 1. Prepare an analysis that shows whether the 15,000 units of Product A should be processed further or not.