The Manassas Company has 55 obsolete keyboards that are carried in inventory at a cost of $9600. If these keyboards are upgraded at a cost of $7100,...

The Manassas Company has 55 obsolete keyboards that are carried in inventory at a cost of $9600. If these keyboards are upgraded at a cost of $7100, they could be sold for $19400. Alternatively, the keyboards could be sold "as is" for $7700. What is the net advantage or disadvantage of re-working the keyboards?