Varto Company has 11,800 units of its product in inventory that it produced last year at a cost of $157,000. This year's model is better than last year's, and the 11,800 units cannot be sold at last year's normal selling price of $47 each Varto has two alternatives for these, units: (1) They can be sold as is to a wholesaler for $106,200 or (2) they can be processed further at an additional cost of $266,900 and then sold for $365,800 (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