Cobe Company has manufactured 265 partially finished cabinets at a cost of \\( \\$ 66,250 \\). These can be sold as is for \\( \\$ 79,500 \\). Instead, the cabinets can be stained and fitted with hardware to make finished cabinets. Further processing costs would be \\( \\$ 15,900 \\), and the finished cabinets could be sold for \\( \\$ 106,000 \\). (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