Varto Company has $7,200$ 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 $7,200$

units cannot be sold at last year's normal selling price of $$36$ each. Varto has two alternatives for these units: $(1)$ They can be sold as is to a wholesaler for $$93,600$ or

$(2)$ they can be processed further at an additional cost of $$114,300$ and then sold for $$201,600.$

$($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?