The management of Dominican Sugar Company is considering whether to process further raw sugar into refined sugar. Refined sugar can be sold for $2.23 per pound, and raw sugar can be sold without further processing for $1.45 per pound. Raw sugar is produced in batches of 43,000 pounds by processing 100,000 pounds of sugar cane, which costs $0.34 per pound of cane. Refined sugar will require additional processing costs of $0.48 per pound of raw sugar, and 1.25 pounds of raw sugar will produce 1 pound of refined sugar. Prepare a differential analysis as of March 24 to determine whether to sell raw sugar (Alternative 1) or process further into refined sugar (Alternative 2).