Sell or Process Further Calgary Lumber Company Incurs a cost of $394 per hundred board feet (hbf) in processing certain rough-cut lumber, which it sells for $542 per hbt. An alternative is to produce a "finished-cut" at a total processing cost of $527 per hbt, which can be sold for $764 per hol. . 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 Process Further Differential Rough-Cut Into Finished-Cut Effects (Alternative 1) (Alternative 2) (Alternative 2) Revenues, per 100 board it. Costs, per 100 board it. Profit (Loss), per 100 board t. b. Determine whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2)