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