which can be sold for $$740$ per hbf$.$

a$.$ Prepare a differential analysis dated April $21$ on whether to sell rough$-$cut lumber $($Alternative $1)$ or process further into finished$-$cut lumber $($Alternative $2).$

Differential Analysis

Sell Rough$-$Cut $($Alt$.1)$ or Process Further into Finished$-$Cut $($Alt$.2)$

April $21$

$\backslash$table$[[$Line Item Description,$\backslash$table$[[$Sell Rough$-$Cut$],[($Alternative $1)]],\backslash$table$[[$Process Further$],[($Alternative $2)],[($Ainished$-$Cut$]]],[$Revenues$,$ per $100$ board ft$.,,],[$Costs$,$ per $100$ board ft$.,,],[$Profit $($Loss$),$ per $100$ board ft$.,,]]$

b$.$ Determine whether to sell rough$-$cut lumber $($Alternative $1)$ or process further into finished$-$cut lumber $($Alternative $2).$