A company has 9,400 units of its product in inventory that it produced last year at a cost of $150,000. This year's model is better than last year's, and the 9,400 units cannot be sold at last year's normal selling price of $49 each. The company has two alternatives for these units: (1) They can be sold as is to a wholesaler for $122,200 or (2) they can be processed further at an additional cost of $186,300 and then sold for $300,800. (a) Prepare a sell as is or process further analysis of income effects. (b) Should the company sell the products as is or process further and then sell them