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 $400,000. Alternatively, the units can be further processed at a $260,000 total additional cost and be converted into 5,700 units of Product B and 11,700 units of Product C. Per unit selling price for Product B is $106 and for Product C is $54. 1. Prepare an analysis that shows whether the 21,000 units of Product A should be processed further or not? Sales Relevant costs Sell as is Process Further Total relevant costs: Income (loss) Incremental net income (or loss) if processed further The company should