Cobe Company has manufactured 280 partially finished cabinets 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 finished 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.

(a) Sell or Process Analysis	Sell As Is	Process Further
Revenue
Costs
Income
Incremental income (loss) to process further
(b) The company should: