Ex 24-11 sell or process further obj . 1 calgary lumber company incurs a cost of $315 per hundred board feet (hbf) in processing certain "rough-cut" lumber, which it sells for $440 per hbf. an alternative is to produce a "finished cut" at a total processing cost of $465 per hbf, which can be sold for $600 per hbf. prepare a differential analysis dated march 15 on whether to sell rough-cut lumber (alternative 1) or process further into finished-cut lumber (alternative 2).