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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 of $6,700, they could be sold for $18,300. Alternatively, the keyboards could be sold as is for $7,800. What is the net advantage or disadvantage of re-working the keyboards?

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