Sell or Process Further Calgary Lumber Company incurs a cost of $370 per hundred board feet (hbf) in processing certain "rough-cut" lumber, which it sells for $568 per hbf. An altemative is to produce a "finished-cut" at a total processing cost of $530 per hbf, which can be sold for $762 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) b. Determine whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2)