Exercise 4) CellPal Inc. has decided to discontinue manufacturing its Awesome model cellular phone. Currently, the company has a number of partially completed phones on hand. The company has spent $95 per unit to manufacture these phones. To complete each unit, costs of $13 for material and $12 for direct labor will be incurred. In addition, $4 of variable overhead and $18 of allocated fixed overhead (relating primarily to depreciation of plant and equipment) will be added per unit. If CellPal Inc. completes the phones, they can sell them for $121 per unit. On the other hand, another manufacturer is interested in purchasing the partially completed phones for $93 per unit and converting them into wireless inventory tracking devices. Required: Determine if CellPal Inc. should complete the cellular phones or sell them in their current state.