Rosa Company produced 1,075 defective phones due to a production error. The phones had cost $61,000 to produce. A salvage company will buy the defective phones as scrap for $35,475. It would cost Rosa $90,300 to rework the phones. If the phones are reworked, Rosa could sell them for $144,050. (a) Prepare a scrap or rework analysis of income effects. (b) Should Rosa scrap or rework the phones