Varto Company has 11,400 units of its sole product in inventory that it produced last year at a cost of $31 each. This years model is superior to last years, and the 11,400 units cannot be sold at last years regular selling price of $39 each. Varto has two alternatives for these items: (1) they can be sold to a wholesaler for $11 each or (2) they can be processed further at a cost of $257,900 and then sold for $33 each. Should Varto sell the products as is or process further and then sell them?