Cobe Company has already manufactured 28, 000 units of Product A at a cost of $28 per unit. The 28, 000 units can be sold at this stage for $700, 000. Alternatively, the units can be further processed at a $420, 000 total additional cost and be converted into 5, 600 units of product B and 11, 200 units of product C. Per unit selling price selling price for Product B is $105 and for Product C is $70. Prepare an analysis that shows whether the 28, 000 units of Product A should be processed further or not