Differential Analysis for Further Processing The management of International Aluminum Co. is considering whether to process aluminum ingot further into rolled aluminum. Rolled aluminum can be sold for $2,500 per ton, and ingot can be sold without further processing for $1,250 per ton. Ingot is produced in batches of 87 tons by smelting 520 tons of bauxite, which costs $104 per ton of bauxite. Rolled aluminum will require additional processing costs of $640 per ton of ingot, and 1.25 tons of ingot will produce 1 ton of rolled aluminum