Varto Company has $11,600$ units of its product in Inventory that it produced last year at a cost of $$158,000.$ This year's model is better than last year's, and the $11,600$ units cannot be sold at last year's normal selling price of $$51$ each. Varto has two alternatives for these units:

$(1)$ They can be sold as is to a wholesaler for $$127,600$ or

$(2)$ they can be processed further at an additional cost of $$274,200$ and then sold for $$394,400.$

$($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?

$\backslash$table$[[($a$)$ Sell or Process Analysis,Sell As Is$,$Process Further$],[$Revenue$,,],[$Costs$,,],[$Income$,,],[,,],[$Incremental income $($loss$)$ to sell as is$,,],[,,],[($b$)$ The company should:,,$]]$