E$8-44$B DECIDE TO SELL AS$-$IS OR PROCESS FURTHER $($Learning Objective $8)$

Organicplus processes organic milk into plain yogourt. Organicplus sells plain yogourt to hospitals, nursing homes, and restaurants in bulk, $4-$L containers. Each batch, processed at a cost of $$810,$ yields $5504-$ L tubs of plain yogourt. Organicplus sells the $4L$ tubs for $$8\mathrm{.}00$ each and spends $$0\mathrm{.}12$ for each plastic tub.

Organicplus has recently begun to reconsider its strategy. The manager wonders if it would be more profitable to sell individual$-$sized portions of fruited organic yogourt at local food stores. Organicplus could further process each batch of plain yogourt into $11,579$ individual portions $(190mL$ each$)$ of fruited yogourt. A recent market analysis indicates that demand for the product exists. Organicplus would sell each individual portion for $$0\mathrm{.}50.$ Packaging would cost $$0\mathrm{.}05$ per portion, and fruit would cost $$0\mathrm{.}10$ per portion. Fixed costs would not change. Should Organicplus continue to sell only the $4-$L tubs of plain yogourt $($sell as$-$is$)$ or convert the plain yogourt into individual$-$sized portions of fruited yogourt $($process further$)?$ Why?