Dunst consulting, Inc. provides consulting service at an average price of $200 p

Dunst consulting, Inc. provides consulting service at an average price of $200 per hour and incurs variable cost of $130 per hour. Assume average fixed costs are $5600 a month. Dunst has developed new software that will revolutionize billing for companies. Dunst has already invested $350,000 in the software. It can market the software as is at $30,000 a client and expects to sell to fifteen clients. Dunst can develop the software further, assessing integration to Microsoft products at an additional development cost of $250000. The additional development will allow Dunst to sell the software for $38000 each, but to 20 clients.

Should Dunst sell the software as is or develop it further?
Complete the following differential analysis to compare selling the software as is with processing the software further.