Exercise 23-5 Sell or process further LO P2 Varto Company has 8.200 units of its sole product in inventory that it produced last year at a cost of $26 each. This year's model is superior to last year's, and the 8,200 units cannot be sold at last year's regular selling price of $50 each. Varto has two alternatives for these items: (1) they can be sold to a wholesaler for $13 each or (2) they can be processed further at a cost of $154,100 and then sold for $31 each. Should Varto sell the products as is or process further and then sell them