Required:

Prepare a differential analysis as of February $5$ to determine whether to sell aluminum ingot $($Alternative $1)$ or process further into rolled aluminum $($Alternative $2).$

Differential Analysis

Sell Ingot $($Alt$.1)$ or Process Further into Rolled Aluminum $($Alt$.2)$

February $5$

$\backslash$table$[[$Line Item Description,$\backslash$table$[[$Sell Ingot$],[($Alternative $1)]],\backslash$table$[[$Process Further$],[$into Rolled Aluminum$],[($Alternative $2)]],\backslash$table$[[$Differential Effects$],[($Alternative $2)]]],[$Revenues$,$ per batch,vdots,,$],[$Costs$,$ per batch,,,$],[$Profit $($loss$),$ per batch,vdots,,$]]$

International Aluminum Co$.$

process aluminum ingot further, rather than sell aluminum ingot because profits would be

if ingot was processed further into rolled aluminum.