Sell or Process Further Turner Manufacturing Company makes a partially completed assembly unit that it sells for $51 per unit. Normally, 36,000 units are sold each year. Variable unit cost data on the assembly are as follows:

Direct material	$12
Direct labor	7
Variable manufacturing overhead	9

The company is now using only 75% of its normal capacity; it could fully use its normal capacity by processing the assembly further and selling it for $59 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 $125,000 to $166,000.

Prepare an analysis showing whether Turner should process the assemblies further. Use a negative sign with answer to only indicate an income loss from processing assemblies further; otherwise do not use negative signs with your answers.

Sell of Process Further Differential Analysis
Differential revenue	$Answer
Differential costs
Direct material	Answer
Direct labor	Answer
Variable overhead	Answer
Fixed costs	Answer
Additional income (loss) from processing further	$Answer