Cobe Company has manufactured $205$ partially finished cabinets at a cost of $$51,250.$ These can be sold as is for $$61,500.$ Instead, the cabinets can be stained and fitted with hardware to make finished cabinets. Further processing costs would be $$12,300,$ and the finished cabinets could be sold for $$82,000.$

$($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?