Varto Company has $11,800$ units of its product in inventory that it produced last year at a cost of $$152,000.$ This year$$s model is better than last year$$s$,$ and the $11,800$ units cannot be sold at last year$$s normal selling price of $$53$ each. Varto has two alternatives for these units: $(1)$ They can be sold as is to a wholesaler for $$177,000$ or $(2)$ they can be processed further at an additional cost of $$149,200$ and then sold for $$318,600.$

$($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?