Cobe Company has already manufactured 19,000 units of Product A at a cost of $10 per unit. The 19,000 units can be sold at this stage for $490,000. Alternatively, the units can be further processed at a $290,000 total additional cost and be converted into 5,700 units of Product B and 11,800 units of Product C. Per unit selling price for Product B is $100 and for Product C is $53.

1. Prepare an analysis that shows whether the 19,000 units of Product A should be processed further or not.