Sell or Process Further Calgary Lumber Company incurs a cost of $396 per hundred board feet (hbf) in processing certain “rough-cut” lumber, which it sells for $542 per hbf. An alternative is to produce a “finished cut” at a total processing cost of $528 per hbf, which can be sold for $740 per hbf. a. Prepare a differential analysis dated March 15, on whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2). Differential Analysis Sell Rough-Cut (Alt. 1) or Process Further into Finished-Cut (Alt. 2) March 15 Process Further Differential Sell-Rough-Out (Alternative 1) into Finished-Out Effect on Income (Alternative 2) (Alternative 2) Revenues, per unit $ Costs, per unit Income (Loss), per unit $ b. Determine whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2).