Cobe Company has manufactured $200$ partially finished cabinets at a cost of $$50,000.$ These can be sold as is for $$60,000.$ Instead, the cabinets can be stained and fitted with hardware to make finished cabinets. Further processing costs would be $$12,000,$ and the finished cabinets could be sold for $$80,000.$

$($a$)$ Prepare a sell as is or process further analysis of income effects.

$($b$)$ Should the cabinets be sold as is or processed further and then sold?

$\backslash$table$[[($a$)$ Sell or Process Analysis,Sell As Is$,$Process Further$],[$Revenue$,,],[$Costs$,,],[$Income$,,],[,,],[$Incremental income $($loss$)$ to process further,,$],[,,]]$

$($b$)$ The company should: