EX $23-11$ Sell or process further

Obj. $1$

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 $2)$