Lewis should ( sell as scrap or further process inventory) because processing further will (decrease or increase) by ______

Truck Accessories has an inventory of 495 obsolete remote entry keys that are carried in inventory at a manufacturing cost of $77,220. Production supervisor Carlo Lewis must decide to do one of the following: Process the inventory further at a cost of $32,000, with the expectation of selling it for $34,000 Scrap the inventory for a sales price of $3,500 What should Lewis do? Present figures to support your decision. Prepare the Sell or Process Further analysis. (Enter a "0" for any zero amounts. Use a minus sign or parentheses when the scrap amount exceeds the process further amount.) Incremental Analysis Sell As Is Process Sell of Process Further Decision (Scrap) Further Difference Revenues Less: Extra cost of processing further Net benefit (loss) to operating income Lewis should because processing further will operating income by