Stenback Chemical has spent $240,000 to refine 70,000 gallons of acetone, which can be sold for $2.60 a gallon Alternatively, Stenback Chemical can process the acetone further. This processing will yield a total of 61, 0 gallons of lacquer thinner that can be sold for $3.50 a gallon. The additional processing will cost $0.85 per gallon of lacquer thinner. To sell the lacquer thinner, Stenback Chemical must pay shipping of $0.19 a gallon and administrative expenses of $0.10 a gallon on the thinner.