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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

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 $7,100, they could be sold for $18,200. Alternatively, the keyboards could be sold "as is" for $8,900. What is the net advantage or disadvantage of re- working the keyboards?

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