Sheridan Company is starting business and is unsure of whether to sell its product assembled or unassembled. The unit cost of the unassembled product is $$60$ and Sheridan Company would sell it for $$130.$ The cost to assemble the product is estimated at $$28$ per unit and Sheridan Company believes the market would support a price of $$178$ on the assembled unit. What is the correct decision using the sell or process further decision rule and why?

$$ Process further because profits will be greater by $$48$ per unit.

Process further because profits will be greater by $$20$ per unit.

Sell before assembly because profits will be greater by $$48$ per unit.

Sell before assembly because profits will be greater by $$28$ per unit.