a company must decide between scrapping or reworking units that do not pass inspection. the company has 16,000 defective units that have already cost $132,000 to manufacture. the units can be sold as scrap for $41,600 or reworked for $72,000 and then sold for $134,400. (a) prepare a scrap or rework analysis of income effects. (b) should the company sell the units as scrap or rework them?