manutactured $300$ partially finished cabinets at a cost of $$75,000.$ These can be sold as is for $$90,000.$ Instead, the cabinets can be stained and fitted with hardware to make finished cabinets. Further processing costs would be $$18,000,$ and the finished cabinets could be sold for $$120,000.$

$($a$)$ Prepare a sell as is or process further analysis of income effects.

$($b$)$ Should the cabinets be sold as is or processed further and then sold?

$\backslash$table$[[($a$)$ Sell or Process Analysis,Sell As Is$,$Process Further$],[$Revenue$,,],[$Costs$,,],[$Income$,,]]$

Incremental income $($loss$)$ to process further

$($b$)$ The company should: