Rouse Chemical has spent $244,000 to refine 74,000 gallons of acetone, which can be sold for $2.10 a gallon. Alternatively, Rouse Chemical can process the acetone further. This processing will yield a total of 64,000 gallons of lacquer thinner that can be sold for $3.40 a gallon. The additional processing will cost $0.85 per gallon of lacquer thinner. To sell the lacquer thinner, Rouse Chemical must pay shipping of $0.25 a gallon and administrative expenses of $0.13 a gallon on the thinner.