Cobe Company has manufactured 280 partially finished cab' ts at a cost of $70,000. These can be sold as is for $84,000. Instead. the cabinets can be stained and fitted with hardware to make inished cabinets. Further processing costs would be $16,800, and the finished cabinets could be sold for $112,000 (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