Differential Analysis for Further Processing The management of International Aluminum Co. is considering whether to process aluminum ingot further into rolled aluminum. Rolled aluminum can be sold for $2,200 per ton, and ingot can be sold without further processing for $1,100 per ton. Ingot is produced in batches of 89 tons by smelting 530 tons of bauxite, which costs $106 per ton of bauxite. Rolled aluminum will require additional processing costs of $610 per ton of ingot, and 1.25 tons of ingot will produce 1 ton of rolled aluminum. Required: 1. Prepare a differential analysis as of February 5 to determine whether to sell aluminum ingot (Alternative 1) or process further into rolled aluminum (Alternative 2). If required, do not round interim calculations. If required, use a minus sign to indicate a loss. Differential Analysis Sell Ingot (Alt. 1) or Process Further into Rolled Aluminum (Alt. 2) February 5 Sell Ingot (Alternative 1) Process Further into Rolled Differential Effects (Alternative 2) Aluminum (Alternative 2) Revenues, per batch $88,000 X 140,800 X $2,800 X Costs, per batch 52,500 X x x Profit (loss), per batch X x x 2. International Aluminum Co. X. X process aluminum ingot further, rather than sell aluminum ingot because profits would be