Northern Lumber Company incurs a cost of $374 per hundred board feet (hbf) in processing certain rough-cut lumber, which it sells for $558 per hbf. An alternative is to produce a finished-cut at a total processing cost of $528 per hbf, which can be sold for $774 per hbf. Question Content Area a. Prepare a differential analysis dated April 21 on whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2). Differential Analysis Sell Rough-Cut (Alt. 1) or Process Further into Finished-Cut (Alt. 2) April 21 Line Item Description Sell Rough-Cut (Alternative 1) Process Further into Finished-Cut (Alternative 2) Differential Effects (Alternative 2) Revenues, per 100 board ft. $Revenues, per 100 board ft. $Reven