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The Manasas Company has 55 obsolete keyboards

The Manasas 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 $7,400, they could be sold for $19,800. Alternatively, the keyboards could be sold as is for $8,800. What is the net advantage or disadvantage of re-working these keyboards?

 
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