Sell or Process Further Jackson Lumber Company incurs a cost of $400 per hundred board feet (hr) in processing certain "rough-cut" lumber, which it sells for $554 per hbr. An alternative is to produce a "finished cut" at a total processing cost of $524 per hbr, which can be sold for $764 per hbr. Sell Prepare a differential analysis dated August 9 on whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2). For those boxes in which you must enter subtracted or negative numbers use a minus sign. Differential Analysis Sell Rough-Cut (Alt. 1) or Process Further into Finished Cut (Alt. 2) August 9 Process Differential Rough-Cut Further into Effect Finished Cut (Alternative 1) on Income (Alternative 2) (Alternative 2) Revenues, per 100 board It. 554 X 219 Costs, per 100 board It Income (Loss), per 100 board ft 150 $ 244 X Check My Work For both products, subtract the costs from the revenues per 100 board feet. Determine the differential effect on income of the revenues, costs, and income (less) by subtracting alternative 2 from alternative 1. Determine whether to sell rough-cut lumber (Alterative 1) or process further into finished-cut lumber (Alternative 2). Process further and sell finished-cut lumber Foodback Check My Work For both products, subtract the costs from the revenues per 100 board feet. Determine the differential effect on income of the revenues, costs, and income (less) by subtracting alternative 2 from alternative 1. Decision on Accepting Additional Business Down Home Jeans Co. has an annual plant capacity of 66,300 units, and current production is 45,200 units. Monthly fixed costs are $40,700, and variable costs are $25 per unit. The present selling price is $33 per unit. On November 12 of the current year, the company received an offer from Fields Company for 14,900 units of the product at $26 each. Fields Company will market the units in a foreign country under its own brand name. The additional business is not expected to affect the domestic selling price or quantity of sales of Down Home Jeans Co. a. Prepare a differential analysis dated November 12 on whether to reject (Alternative 1) or accept (Alternative 2) the Fields order. If an amount is zero, enter zero "0". For those boxes in which you must enter subtracted or negative numbers use a minus sign. Differential Analysis Reject Order (Alt. 1) or Accept Order (Alt. 2) November 12 Differential Reject Accept Order Effect Order Alternative 1) (Alternative 2) on Income Alternative 2) Revenues Costs: Variable manufacturing costs Income (Loss) than the differential b. Having unused capacity available is to this decision. The differential revenue is cost. Thus, accepting this additional business will result in a net C. What is the minimum price per unit that would produce a positive contribution margin? Round your answer to two decimal places