Answer and Explanation:
The preparation of the analysis shows whether the assemblies should process further or not is presented below:
Differential revenue  (38,000 units × ($51 - $44)) $266,000
Differential costs:  
Direct material (38,000units × $2 per unit)	($76,000)
Direct labor (38,000units × $2 per unit)	($76,000)
Variable overhead (38,000units × $1 per unit)	($38,000)
Fixed costs ($160,000  - $225,000)	($65,000)
Additional income (loss) from processing further $11,000
Since the amount comes in positive so it should be processed further