Jackson Lumber Company incurs a cost of $390 per hundred board feet in procession certain rough-cut lumber, which it sells for $555 per hundred board feet. An alternative is to produce a finished cut at a total processing cost of $525 per hundred board feet, which can be sold for $760 per hundred board feet. Prepare a differential analysis dated March 4, 2017, on whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2)