Varto Company has 7,800 units of its product in inventory that it produced last year at a cost of $153,000. This years model is better than last years, and the 7,800 units cannot be sold at last years normal selling price of $45 each. Varto has two alternatives for these units: (1) They can be sold as is to a wholesaler for $62,400 or (2) they can be processed further at an additional cost of $210,400 and then sold for $265,200. (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?