Holmes Company has already spent $$88,000$ to harvest peanuts. Those peanuts can be sold as is for $$93,500.$ Alternatively, Holmes can process further into peanut butter at an additional cost of $$442,000.$ If Holmes processes further, the peanut butter can be sold for $$799,000.$

$($a$)$ Prepare a sell as is or process further analysis of income effects.

$($b$)$ Should Holmes sell as is or process further?

$\backslash$table$[[($a$)$ Sell or Process Analysis,Sell as is$,$Process Further$],[$Revenue$,,],[$Costs$,,],[$Income$,,],[,,],[($b$)$ The company should:,,$]]$