Varto Company has 10,200 units of its product in inventory that it produced last year at a cost of $156,000. This years model is better than last years, and the 10,200 units cannot be sold at last years normal selling price of $40 each. Varto has two alternatives for these units: (1) They can be sold as is to a wholesaler for $81,600 or (2) they can be processed further at an additional cost of $251,100 and then sold for $326,400. (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?