Cobe Company has manufactured 275 partially finished cabinets at a cost of $68,750. These can be sold as is for $82,500. Instead, the cabinets can be stained and fitted with hardware to make finished cabinets. Further processing costs would be $16,500, and the finished cabinets could be sold for $110,000. (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?