A company has 15,800 units in inventory, which have cost $167,000 to produce. Due to changes in customer tastes, these units cannot be sold at the normal selling price of $66 per unit. The company has two alternatives for these units: (1) Sell as is to a wholesaler for $122,700 or (2) process further at an additional cost of $349,300 and then sell for $464,400.