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The Manassas Company has 5 5 obsolete keyboards that are carried in inventory at a cost of $ 9 , 6 0 0 . If

The Manassas Company has 55 obsolete keyboards that are carried in inventory at a cost of $9,600. If these keyboards are upgraded at a cost of $7,400, they could be sold for $19,500. Alternatively, the keyboards could be sold as is for $8,800. What is the net advantage or disadvantage of re-working the keyboards?
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