Rosa Company produced 1,000 defective phones due to a production error. The phones had cost $63,000 to produce. A salvage company will buy the defective phones as scrap for $33,000. It would cost Rosa $82,000 to rework the phones. If the phones are reworked, Rosa could sell them for $140,000 . (a) Prepare a scrap or rework analysis of income effects. (b) Should Rosa scrap or rework the phones?