EX 25-11 Sell or process further OBJ. 1 Timberland Lumber Company incurs a cost of $398 per hundred board feet (hbf) in pro- cessing certain "rough-cut" lumber, which it sells for $532 per hbf. An alternative is to produce a "finished cut" at a total processing cost of $515 per hbf, which can be sold for $656 per hbf. Prepare a differential analysis dated August 9 on whether to Sell Rough Cut (Alternative 1) or Process Further into Finished Cut (Alternative 2)