I need help please! thank you !

Varto Company has 12,600 units of its product in inventory that it produced last year at a cost of $158,000. This year's model is bette than last year's, and the 12,600 units cannot be sold at last year's normal selling price of $51 each. Varto has two aiternatives for thes units: (1) They can be sold as is to a wholesaler for $126,000 or (2) they can be processed further at an additional cost of $271,000 and then sold for $390,600, (a) Prepare a sell as is or process further analysis of income effects. (b) Should Varto sell the products as is or process further and then sell them