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The Net Advantage or Disadvantage of Reworking Keyboards

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The Manassas Company has 55 obsolete keyboards that are carried in inventory at a cost of $9,600. If these keyboards are upgraded at a cost of $7,400, they could be sold for $19,300. Alternatively, the keyboards could be sold "as is" for $8,900.
What is the net advantage or disadvantage of reworking the keyboards?

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This is a solution finding the net advantage or disadvantage for reworking a product.

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Assumption: The figures given are for 55 keyboards in total and NOT per ...

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