Cobe Company has already manufactured 23,000 units of Product A at a cost of $15 per unit. The 23,000 units can be sold at this stage for $480,000. Alternatively, the units can be further processed at a $220,000 total additional cost and be converted into 5,100 units of Product B and 12,000 units of Product C. Per unit selling price for Product B is $103 and for Product C is $59. 1. Prepare an analysis that shows whether the 23,000 units of Product A should be processed further or not?