arto Company has 12,400 units of its product in inventory that it produced last year at a cost of $154,000. This years model is better than last years, and the 12,400 units cannot be sold at last years normal selling price of $50 each. Varto has two alternatives for these units: (1) They can be sold as is to a wholesaler for $148,800 or (2) they can be processed further at an additional cost of $241,700 and then sold for $384,400. (a) Prepare a sell as is or process further analysis of income effects.