Sell or Process Further cut" at a total processing cost of $526 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) b. Determine whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2)