Continue to process or sell ChocoWorld is a company dedicated to processing cocoa derivatives. Its production process begins by processing the cocoa beans into cocoa powder at a cost of $ 1,000 per batch. You could sell the cocoa powder or process it into liquid chocolate syrup or to make chocolate bars for confectionery. The income that would be obtained by processing each batch in each of the three options is shown below:

Cocoa powder $ 1,400

Chocolate syrup $ 7,500

Chocolate bars $ 12,500

The cost to transform cocoa powder into syrup is $ 5,000. Similarly, transforming cocoa powder into chocolate bars is $ 10,500. The manager has decided to manufacture chocolate bars as they are the ones that will generate the most income for the company.

We need to:

1. Mention whether or not you agree with the manager's decision.

2. Create a report where you make your own recommendations. Include a supporting financial analysis.