Answer:
Yes
Explanation:
In this question, we have to compare the cost so that the net income or net loss would be calculated.
                                          Sales              Process Further Cost
Sales                                $450,000       $1,275,100
Less: Processing cost                            $210,000
Net income                    $450,000        $1,065,100
where, 
Sales of further processing cost would be 
 = 5,800 units × $107 + 11,900 units × $55
= $620,600 + $654,500
= $1,275,100
Since, net income is increased by $615,100. So, It would be process further