Cobe company has already manufactured 23,000 units of product a at a cost of $20 per unit. the 23,000 units can be sold at this stage for $460,000. alternatively, the units can be further processed at a $240,000 total additional cost and be converted into 5,000 units of product b and 12,000 units of product c. per unit selling price for product b is $101 and for product c is $56. 1. prepare an analysis that shows whether the 23,000 units of product a should be processed further or not.