Problem:
The Manassas Company has 55 obsolete keyboards that are carried in inventory at a cost of $9,600. If this keyboard is upgraded at a cost of $7900, they could be sold for $18100. Alternatively, the keyboards could be sold "as is" for $7,100.
Required:
Question: What is the net advantage or disadvantage or re-working the keyboards?
Note: Provide specific examples to support your answers.