please help with the red ones i got wrong

Cobe Company has manufactured 215 partially finished cabinets at a cost of $53,750. These can be sold as is for $64,500. Instead, the cabinets can be stained and fitted with hardware to make finished cabinets, Further processing costs would be $12,900, and the finished cabinets could be sold for $86,000 (a) Prepare a sell as is or process further analysis of income effects. (b) Should the cobinets be sold as is or processed further and then sold