Cobe Company has manufactured $240$ partially finished cabinets at a cost of $$60,000.$ These can be sold as is for $$72,000.$ Instead, the cabinets can be stained and fitted with hardware to make finished cabinets. Further processing costs would be $$14,400,$ and the finished cabinets could be sold for $$96,000.$

$($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$,,4],[$Costs$,,],[$Income$,,],[$Incremental income $($loss$)$ to process further,,$],[($b$)$ The company should:,Process further,:$\text{'}$