Varto Company has 13,800 units of its product in inventory that it produced last year at a cost of $160,000. This year's model is better than last year's, and the 13,800 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 $110,400 or (2) they can be processed further at an additional cost of $297,700 and then sold for $400,200. (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? Sell Ass Process Further $ 124,200 $ 160,000 284,200 $ 634,800 457,700 177,100 (a) Sell or Process Analysis Revenue Costs Income Incremental income (loss) to sell as is $ (b) The company should Sell as is 6,300