Cobe Company has manufactured $270$ partially finished cabinets at a cost of $$67,500.$ These can be sold as is for $$81,000.$ Instead, the cabinets can be stained and fitted with hardware to make finished cabinets. Further processing costs would be $$16,200,$ and the finished cabinets could be sold for $$108,000.$

$($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?