Varto Company has 11,200 units of its product in inventory that it produced last year at a cost of $158,000. This years model is better than last years, and the 11,200 units cannot be sold at last years normal selling price of $55 each. Varto has two alternatives for these units: (1) They can be sold as is to a wholesaler for $123,200 or (2) they can be processed further at an additional cost of $186,800 and then sold for $302,400. (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?