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Greetings, Please show detailed steps on how you arrived to the answer.

Greetings, Please show detailed steps on how you arrived to the answer.
The Manassas Company has 55 obsolete keyboards that are carried in inventory at a cost of $9,600. If these keyboards are upgraded at a cost of $7,600, they could be sold for $18,700. Alternatively, the keyboards could be sold “as is” for $8,000. What is the net advantage or disadvantage of re-working the keyboards?

 
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