Lakeland Co. has already manufactured 21,000 units of Product X at a cost of $25 per unit. The 21,000 units can be sold at this stage for $410,000. Alternatively, the units can be further processed at a $240,000 total additional cost and be converted into 5,300 units of Product Y and 11,900 units of Product Z. Per unit selling price for Product Y is $102 and for Product Z is $55. 1. Prepare an analysis that shows whether the 21,000 units of Product X should be processed further or not