QS 23-9 (Algo) Scrap or rework LO P2 Garcla Company has 11,900 units of its product that were produced at a cost of $178,500. The units were damaged in a rainstorm. Garcia can sell the units as scrap for $35,700, or it can rework the units at a cost of $55,600 and then sell them for $73,200. (a) Prepare a scrap or rework analysis of income effects. (b) Should Garcia sell the units as scrap or rework them and then sell them