Jackson Lumber Company incurs a cost of $40 per hundred board feet in processing certain "rough-cut" lumber, which it sells for $60 per hundred board feet. An alternative is to produce a "finished cut" at a total processing cost of $50 per hundred board feet, which can be sold for $76 per hundred board feet. Prepare a differential analysis on whether to sell rough cut or finished cut lumber. Sell rough/finished cut lumber due to a revenue difference of $