Sell or Process. Further Calgary Lumber Company incurs a cost of $382 per hundred board feet ( hbf ) in processing certain "rough-cut" lumber, which in $522 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 fin Differential Analysis b. Determine whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2)