Northern Lumber Company incurs a cost of $250 per hundred board feet (hbf) in processing certain “rough-cut” lumber, which it sells for $300 per hbf. An alternative is to produce a “finished cut” at a total processing cost of $315 per hbf, which can be sold for $375 per hbf. Prepare a differential analysis dated April 21 on whether to sell rough-cut lumber (Alternative 1) or process further into finished-cut lumber (Alternative 2).