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The Manassas Company has 55 obsolete keyboards that are carried in inventory at a cost of 9600. If these keyboards are upgraded at a cost

The Manassas Company has 55 obsolete keyboards that are carried in inventory at a cost of 9600. If these keyboards are upgraded at a cost of 7700, they could be sold for 19300. Alternatively, the keyboards could be sold "as is " for 7300. What is the net advantage or disadvantage of re-working the keyboards?

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