Varto Company has 12,200 units of its product in inventory that it produced last year at a cost of $159.000. This year's model is better than last year's, and the 12,200 units cannot be sold at last year's normal selling price of $46 each. Varto has two olternatives for these units: (1) They can be sold as is to a wholesaler for $122,000 or (2) they can be processed further at an additional cost of $189,300 and then sold for $305,000. (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 thein