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?