Need Help on these two questions.

Varto Company has 9,600 units of its product in inventory that it produced last year at a cost of $155,000. This year's model is better than last year's, and the 9,600 units cannot be sold at last year's normal selling price of $51 each. Varto has two alternatives for these units: (1) They can be sold as is to a wholesaler for $144,000 or (2) they can be processed further at an additional cost of $161,300 and then sold for $297,600. (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? Colt Company produces two skateboard models. Machine time per unit for Hero is two hours and for Flip is one hour. The machine's capacity is 1,620 hours per year. Colt can sell up to 512 units of Hero and 896 units of Flip per year. Selling prices and variable costs follow