What is the net advantage or disadvantage of re-working keyboards?

The Manassas Company has 55 obsolete keyboards that are carried in inventory at a cost of 59,600. If these keyboards are upgraded ate costat 56,900, they could be sold tar 518,800. Alternatively, the keyboards could be sold "as is" for 57,600. What is the net advantage or disadvantage of re-working the keyboards? Your Answer: Answer