Timberland Lumber Company incurs a cost of $398 per hundred board feet (hbf) in processing certain rough-cut lumber, which it sells for $532 per hbf. An alternative is to produce a finished cut at a total processing cost of $515 per hbf, which can be sold for $656 per hbf.

Prepare a differential analysis dated August 9 on whether to Sell Rough Cut (Alternative 1) or Process Further into Finished Cut (Alternative 2). For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Differential Analysis
Sell Rough Cut (Alt. 1) or Process Further into Finished Cut (Alt. 2)
August 9
	Sell Rough Cut (Alternative 1)	Process Further into Finished Cut (Alternative 2)	Differential Effects (Alternative 2)
Revenues, per 100 board ft.	fill in the blank	fill in the blank	$fill in the blank
Costs, per 100 board ft.	fill in the blank	fill in the blank	fill in the blank
Profit (loss), per 100 board ft.	fill in the blank	fill in the blank	fill in the blank

Determine whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2).