Varto Company has 7,200 units of its product in inventory that it produced last ywar at a cost of $160,000. This yoat's model is better thon last yeor's, and the 7,200 units cannot be sold at last year's normal selling price of s46 each. Varto has two alternatives for these unlts: (1) They Can be sold as is to a wholesaler for $64,800 or (2) they cen be processed further at an additional cost of $137,300 and then spid for $194,400. (a) Prepare a sell ins is or process further analysis of income effects: (b) Should Varto sell the products as is or process further and then seil them