mallory's video supply has changed its focus tremendously and as a result has dropped the selling price of dvd players from $45 to $38. some units in the work-in-process inventory have costs of $30 per unit associated with them, but mallory can only sell these units in their current state for $22 each. otherwise, it will cost mallory $11 per unit to rework these units so that they can be sold for $38 each. how much is the financial impact if the units are processed further?