Exercise $23-5$ Sell or process further LO P$2$

Varto Company has $13,800$ units of its sole product in Inventory that it produced last year at a cost of $$24$ each. This year's model is

superlor to last year's, and the $13,800$ units cannot be sold at last year's regular selling price of $$38$ each. Varto has two alternatives for

these items: $(1)$ they can be sold to a wholesaler for $$10$ each or $(2)$ they can be processed further at a cost of $$282,700$ and then sold

for $$30$ each. Should Varto sell the products as is or process further and then sell them?