Varto Company has 14,000 units of its product in inventory that it produced last year at a cost of $151,000. This year's model is better than last year's, and the 14,000 units cannot be sold at last year's normal selling price of $37 each. Varto has two alternatives for these units: (1) They can be sold as is to a wholesaler for $140,000 or (2) they can be processed further at an additional cost of $217,400 and then sold for $350,000. (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 them?