Varto Company has $12,000$ units of its product in Inventory that it produced last year at a cost of $$155,000.$ This year's model is better than last year's, and the $12,000$ units cannot be sold at last year's normal selling price of $$52$ each. Varto has two alternatives for these units: $(1)$ They can be sold as is to a wholesaler for $$132,000$ or $(2)$ they can be processed further at an additional cost of $$282,800$ 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$,$S$,],[,,],[$Incremental income $($loss$)$ to sell as is$,,],[,,]]$