Trifecta Distributors has decided to discontinue manufacturing its it Plus model. Currently, the company has 4,?00 partially completed X Plus models on hand. The government has put a recall on a particular part in the X Plus model, so each base model must now be reworked to accommodate the style of the newI part. The company has spent $109 per unit to manufacture thae X Plus models to their current state. Reworking each X Plus model will cost $20 for materials and $21 for direct labor. In addition, $3 of variable overhead and $31 of allocated xed overhead (relating primarily to depreciation of plant and equipment) will be allocated per unit. If Trifecta completes the X Plus models, it can sell them for $161 per unit. [in the other hand, another manufacturer is interested in purchasing the partially completed units for $104 each and converting them into Z Plus models. Prepare a differential analysis per unit to determine if Trifecta should complete the X Plus models or sell them in their current state. Differential revenue per unit Differential posts: Materials Direct labor HUG ED Variable overhead Differential benet per unit Trifecta should V the it Plus models