Holmes Company produces a product that can be either sold as is or processed further. Holmes has already spent $72,000 to produce 2,150 units that can be sold now for $87,500 to another manufacturer. Alternatively, Holmes can process the units further at an incremental cost of $295 per unit. If Holmes processes further, the units can be sold for $435 each. Should Holmes sell the product now or process it further? \begin{tabular}{|l|l|l|} \hline Sales & Sell as is Process Further & Incremental Amount \\ \hline Additional processing costs \\ \hline Income (loss) \\ \hline The company should: \\ \hline \end{tabular}