Sell or Process Further\ \ Calgary Lumber Company incurs a cost of $315 per hundred board feet (hbf) in processing certain rough-cut lumber, which it sells for $440 per hbf. An alternative is to produce a finished cut at a total processing cost of $465 per hbf, which can be sold for $600 per hbf.\ \ Question Content Area\ a. Prepare a differential analysis dated March 15, on whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2).\ \ Differential Analysis\ Sell Rough-Cut (Alt. 1) or Process Further into Finished-Cut (Alt. 2)\ March 15\ Sell Rough-Cut\ (Alternative 1) Process Further\ into Finished-Cut\ (Alternative 2) Differential\ Effect on Income\ (Alternative 2)\ Revenues, per unit $fill in the blank d4107801705c00f_1\ $fill in the blank d4107801705c00f_2\ $fill in the blank d4107801705c00f_3\ Costs, per unit fill in the blank d4107801705c00f_4\ fill in the blank d4107801705c00f_5\ fill in the blank d4107801705c00f_6\ Income (Loss), per unit $fill in the blank d4107801705c00f_7\ $fill in the blank d4107801705c00f_8\ $fill in the blank d4107801705c00f_9\ Question Content Area\ b. Determine whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2).