Cobe Company has already manufactured 21,000 units of Product A at a cost of $25 per unit. The 21,000 units can be sold at this stage for $450,000. Alternatively, the units can be further processed at a $230,000 total additional cost and be converted into 5,100 units of Product B and 11,600 units of Product C. Per unit selling price for Product B is $101 and for Product C is $59. 1. Prepare an analysis that shows whether the 21,000 units of Product A should be processed further or not?