Sell or Process Further Calgary Lumber Company incurs a cost of $382 per hundred board feet (hbf) in processing certain "rough-cut" lumber, which it sells for $560 per hbf. An alternative is to produce a "finished cut" at a total processing cost of $520 per hbf, which can be sold for $744 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) (Alternative 2) Revenues, per unit $ Costs, per unit Income (Loss), per unit $ Feedback Check My Work For both products, subtract the costs from the revenues, per unit. Determine the differential effect on income of the revenues, costs, and income (loss) by subtracting alternative 2 from alternative 1. Learning Objective 1. b. Determine whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2). Process further and sell finished-cut lumber