Cobe Company has already manufactured 23,000 units of Product A at a cost of $25 per unit. The 23,000 units can be sold at this stage for $490,000. Alternatively, the units can be further processed at a $230,000 total additional cost and be converted into 5,600 units of Product B and 11,600 units of Product C. Per unit selling price for Product B is $104 and for Product C is $60. 1. Prepare an analysis that shows whether the 23,000 units of Product A should be processed further or not?

	Sell as is	Process Further
Sales
Relevant costs:
Total relevant costs
Income (loss)
Incremental net income (or loss) if processed further
The company should