how do i do this?

A company must decide between scrapping of reworking units that do not pass inspection. The compony has 16,000 defective units that have already cost $132,000 to manufacture. The unlts can be sold os scrap for $54,400 or reworked for $75,200 and then sold for $139,200 (a) Prepare a scrap or rework analysis of income effects. (b) Should the compony sell the units os scrop or rework them