6) New York Liberty Corporation makes miniature statues of the Empire State Bu

6) New York Liberty Corporation makes miniature statues of the Empire State Building from cast iron. Sales total 50000 units a year. The
statues are finished either rough or polished with an average demand of 60% rough and 40% polished. Iron ingots the direct material costs $6 per pound.
Processing costs are $300 to convert 30 pounds into 60 statues. Rough statues are sold for $15 each and polished statues can be sold for $18 or engraved for
an additional cost of $5. Polished statues can then be sold for $30.

Required:

Determine whether New York Liberty Company should sell the engraved statutes. Why?