You must edit (input) all cells that are yellow throughout the spreadsheet. Management assumptions to help you determine the inputs are gray throughout the spreadsheet Sell as-is or process further (17 points): Douglas' Funiture Co. is considering whether they want to sell their furniture wood finish spray as-is or process it further. Douglas' has spent $20,000 to refine 70,000 gallons of its furniture wood finish spray, Alternatively, Douglas can process the furniture wood finish spray which can be sold to retail stores for $2.50 a gallon. Shipping costs for selling the further, and sell it to the general public for $3.00 a gallon. The processing will yield 65,000 gallons of spray at a cost of $0.45 per spray will be $15,000. gallon. Shipping costs for selling the spray will be $15,000. \begin{tabular}{|l|lr|l|l|} \hline \multicolumn{2}{|c|}{ Information without being processed further } & \multicolumn{2}{|c|}{ Information for being processed further } \\ \hline Total cost of furniture wood finish spray & $ & 20,000 & Total additional cost (per unit) & $ \\ \hline Volume (in gallons) & $ & 70,000 & Volume (in gallons) & 0.45 \\ \hline Sales price to retail stores & $ & 2.50 & Sales price to general public & $ \\ \hline Shipping cost & $ & 15,000.00 & Shipping cost & \\ \hline \end{tabular} 1. Identify two of the costs that are irrelevant for this decision. Explan why each of them is irrelevant. \begin{tabular}{|l|l|l|} \hline Errelevant cost & Amount \\ \hline \end{tabular} 2. Show the expected net revenue difference between the two alternative batches (as-is or processed further). USE EXCEL FORMULAS TO CALCULATE. Should Douglas sell the furniture wood finish spray as-is or process it further