Cobe Company has manufactured $235$ partlally finished cabinets at a cost of $$58,750.$ These can be sold as is for $$70,500.$ Instead,

the cabinets can be stalned and fitted with hardware to make finished cabinets. Further processing costs would be $$14,100,$ and the

finished cabinets could be sold for $$94,000.$

$($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?