The management of Pittsburgh Aluminum Co. is considering whether to process aluminum ingot further into rolled aluminum. Rolled aluminum can be sold for $1,650 per ton, and ingot can be sold without further processing for $980 per ton. Ingot is produced in batches of 60 tons by smelting 400 tons of bauxite, which costs $450 per ton. Rolled aluminum will require additional processing costs of $415 per ton of ingot, and 1.2 tons of ingot will produce 1 ton of rolled aluminum.

Instructions
1. Prepare a report as of December 20, 2008, presenting a differential analysis associated with the further processing of aluminum ingot to produce rolled aluminum.
2. Briefly report your recommendations.