Cobe Company has already manufactured 16, 000 units of Product A at a cost of $25 per unit. The 16, 000 units can be sold at this stage for $490, 000. Alternatively, the units can be further processed at a $220, 000 total additional cost and be converted into 5, 700 units of Product B and 11, 100 units of Product C. Per unit selling price for Product B is $110 and for Product C is $53. Prepare an analysis that shows whether the 16, 000 units of Product A should be processed further or not