Sell or Process Further Jensen Manufacturing Company makes a partially completed assembly unit that it sells for $$37$ per unit. Normally, $43,000$ units are sold each year. Variable unit cost data on the assembly are as follows: The company is now using only $70\%$ of its normal capacity; it could fully use its normal capacity by processing the assembly further and selling it for $$44$ per unit. If the company does this, material and labor costs will each increase by $$2$ per unit and variable overhead will go up by $$1$ per unit. Fixed costs will increase from the current level of $$160,000$ to $$225,000.$Prepare an analysis showing whether Jensen should process the assemblies further.Use a negative sign with answer to only indicate a loss from processing assemblies further; otherwise do not use negative signs with your answers.