Lakeland Co. has already manufactured 20,000 units of Product X at a cost of $10 per unit. The 20,000 units can be sold at this stage for $440,000. Alternatively, the units can be further processed at a $280,000 total additional cost and be converted into 5,700 units of Product Y and 11,600 units of Product Z. Per unit selling price for Product Y is $109 and for Product Z is $60. 1. Prepare an analysis that shows whether the 20,000 units of Product X should be processed further or not