Cobe Company has already manufactured 18,000 units of Product A at a cost of $10 per unit. The 18,000 units can be sold at this stage for $470,000. Alternatively, the units can be further processed at a $210,000 total additional cost and be converted into 5,600 units of Product B and 11,800 units of Product C. Per unit selling price for Product B is $108 and for Product C is $55. 1. Prepare an analysis that shows whether the 18,000 units of Product A should be processed further or not.