Sell at Split$-$Off or Process Further Decision, Alternatives, Relevant Costs Betram Chemicals Company processes a number of chemical compounds used in producing industrial cleaning products. One compound is decomposed into two chemicals: anderine and dofinol. The cost of processing one batch of compound is $$74,000,$ and the result is $6,400$ gallons of anderine and $8,000$ gallons of dofinol. Betram Chemicals can sell the anderine at split$-$off for $$12\mathrm{.}00$ per gallon and the dofinol for $$7\mathrm{.}40$ per gallon. Alternatively, the anderine can be processed further at a cost of $$8\mathrm{.}30$ per gallon $($of anderine$)$ into cermine. It takes $3$ gallons of anderine for every gallon of cermine. A gallon of cermine sells for $$64.$ Required: $1.$ Which alternative is more cost effective and by how much? NOTE: Do NOT round interim calculations and, if required, round your answer to the nearest dollar. by $fill in the blank $22.$ What if the production of anderine into cermine required additional purchasing and quality inspection activity? Every $470$ gallons of anderine that undergo further processing require $17$ more purchase orders at $$11$ each and $12$ more quality inspection hours at $$27$ each. Which alternative would be better and by how much? NOTE: Round interim calculations and your final answer to the nearest cent.