Really need help trying to figure this out :)

Additional Processing Decision [LO 1] Data Point, Inc. has decided to discontinue manufacturing its Quantum model personal organizer. Currently the company has number of partially completed personal organizers on hand. The company has spent $110 per unit to manufacture these organizers. To complete each unit, costs of $ 14 for material and $ 16 for direct labor will be incurred. In addition, $10 of variable overhead and $32 of allocated fixed overhead Relating primarily to depreciation of plant and equipment) will be added per unit. If Data Point, Inc., completes the organizers, it can sell them for $ 130 per unit. Another manufacturer is interested in purchasing the partially completed organizers for $ 107 per unit and converting them into inventory tracking devices. Determine whether Data Point, Inc., should complete the personal organizers or sell them in their current state