Varto Company has $12,000$ units of its product in inventory that it produced last year at a cost of $$158,000.$ This year's model is better than last year's, and the $12,000$ units cannot be sold at last year's normal selling price of $$45$ each. Varto has two alternatives for these units: $(1)$ They can be sold as is to a wholesaler for $$168,000$ or $(2)$ they can be processed further at an additional cost of $$247,900$ and then sold for $$408,000.$

$($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: