FedUse the following to answer questions 3-4: UBC Company's market for the Model 55 has changed significantly, and UBC has had to drop the price per unit from $265 to $125. There are some units in the work in process inventory that have costs of $150 per unit associated with them. UBC could sell these units in their current state for $100 each. It will cost UBC $10 per unit to complete these units so that they can be sold for $125 each.

B) when the incremental revenues and expenses are analyzed the company is better off by