Varto Company has 10,800 units of its product in inventory that it produced last year at a cost of $160,000. This year's model is better than last year's, and the 10,800 units cannot be sold at last year's normal selling price of $35 each. Varto has two alternatives for these units: (1) They can be sold as is to a wholesaler for $140,400 or (2) they can be processed further at an additional cost of $180,300 and then sold for $313,200. (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