Sell or Process Further Calgary Lumber Company incurs a cost of $380 per hundred board feet (hbf) in processing certain "rough-cut" lumber, which it sells for $542 per hbf. An alternative is to produce a "finished cut" at a total processing cost of $520 per hbf, which can be sold for $778 per hbf. 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 Process Further Differential Sell-Rough-Cut (Alternative 1) into Finished-Cut Effect on Income (Alternative 2) Alernative 2) Revenues, per unit Costs, per unit Income (Loss), per unit