Exercise 23-3 Sell or process further LO P2 Cobe Company has already manufactured 21,000 units of Product A at a cost of $25 per unit. The 21,000 units can be sold at this stage for $440,000. Alternatively, the units can be further processed at a $230,000 total additional cost and be converted into 6,000 units of Product B and 11,400 units of Product C. Per unit selling price for Product Bis $101 and for Product C is $53. 1. Prepare an analysis that shows whether the 21,000 units of Product A should be processed further or not? Sell as is Process Further Sales Relevant costs Total relevant costs Income (loss) Incremental net income (or loss) it processed further The company should