Varto Company has 7,600 units of its product in inventory that it produced last year at a cost of $155,000. This year's model is better than last year's, and the 7.600 units cannot be sold at last year's normai selling price of $53 each Varto has two aiternatives for these units: (1) They can be sold as is to a wholesaler for $83,600 or (2) they can be processed further at an additional cost of $144,200 and then sold tor $220,400 (o) 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