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 $440,000. Alternatively, the units can be further processed at a $250,000 total additional cost and be converted into 5,500 units of Product B and 11,400 units of Product C. Per unit selling price for Product B is $104 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.