plan to process several skateboards further and offer a particularly high end skateboard in a finished form. The unit costs to manufacture a single skateboard in unfinished form includes: . $60 in direct materials, $90 in direct labor, $9 in variable manufacturing overhead, and $10 in fixed manufacturing overhead. An unfinished skateboard sells for $200 Manufacturing a skateboard in finished form will add unit costs of $20 in direct materials, $50 in direct labor, and $5 in variable manufacturing overhead. The firm has excess capacity sufficient to finish skateboards as well as to sell them unfinished. Market research shows that the skateboard in finished form can be sold for $300. Required: Based on relevant cost analysis, should Bart Simpson FunTime Manufacturing sell the skateboards in unfinished form or process them further prior to selling? Why