Sell or Process Further Calgary Lumber Company incurs a cost of $400 per hundred board feet (hbf) in processing certain rough-cut lumber, which it sells for $552 per hbr. An alternative is to produce a finished cut at a total processing cost of $5.30 per hbt, which can be sold for $776 per hit, 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 Process Further Differential Sell Rough-cut Into Finished-Cut Effect on Income (Alternative :) (Alternative 2) (Alternative 2) Revenues, per unit Costs, per unit Income (Loss), per unit b. Determine whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2)