Lakeland Co. has already manufactured 19,000 units of Product X at a cost of $15 per unit. The 19,000 units can be sold at this stage for $490,000. Alternatively, the units can be further processed at a $290,000 total additional cost and be converted into 5,700 units of Product Y and 11,100 units of Product Z. Per unit selling price for Product Y is $106 and for Product Z is $52. 1. Prepare an analysis that shows whether the 19,000 units of Product X should be processed further or not?