PA7-4 Analyzing Sell-or-Process-Further Decision LO 7-2, 7-6] The Rosa model of Mohave Corp. is currently manufactured as a very plain umbrella with no decoration. The company is considering changing this product to a much more decorative model by adding a silk-screened design and embellishments. A summary of the expected costs and revenues for Mohave's two options follows Rosa Decorated Umbrella Umbrella Estimated demand Estimated sales price Estimated manufacturing cost per unit 23,000 units 23,000 units S 25.00 35.00 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead S 15.50 3.50 2.50 5.00 $17.50 6.00 4.50 5.00 Unit manufacturing cost Additional development cost $10,000 Required