Varto Company has 13,600 units of its product in inventory that it produced last year at a cost of $158,000. This year's model is better than last year's, and the 13,600 units cannot be sold at last year's normal selling price of $46 each. Varto has two alternatives for these units: (1) They can be sold as is to a wholesaler for $163,200 or (2) they can be processed further at an additional cost of $278,100 and then sold for $435,200, (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? Answer is complete but not entirely correct. (a) Sell or Process Analysis Sell As Is Process Further Revenue $ 163,2001 $ 435,200 Costs Income 158,000 436,100 1 $ 321,200 $ (900) Incremental income (loss) to sell as is (b) The company should: 4,300 Sell as is t S