Vehicle Components has an inventory of 510 obsolete remote entry keys that are carried in inventory at a manufacturing cost of $79,050. Production supervisor Ricky Lewis must decide to do one of the following: Process the inventory further at a cost of $22,000, with the expectation of selling it for $30,000 Scrap the inventory for a sales price of $3,000 What should Lewis do? Present figures to support your decision. Prepare the Sell or Process Further analysis. (Enter a "0" for any zero amounts. Use a minus sign or parentheses when the scrap amount exceeds the process further amount.) Incremental Analysis Process Further Sell of Process Further Decision Revenues Less: Extra cost of processing further Net benefit (loss) to operating income Lewis should Sell As Is (Scrap) , because processing further will Difference operating income by $