Pacific Northwest Lumber has a raw lumber division and a finished lumber division. The variable costs are:

Raw lumber division: $$110$ per $100$ board$-$feet of raw lumber

Finished lumber division: $$140$ per $100$ board$-$feet of finished lumber

Requirement $1.$ Should Pacific Northwest Lumber process raw lumber into its finished form? Show your calculations.

Begin by selecting the formula you will use to make your decision. Then enter the amounts in the formula. $($Use parentheses or a minus sign when entering losses.$)$