Varto Company has 8,200 units of its sole product in inventory that it produced last year at a cost of $34 each. This year's model is superior to last year's, and the 8,200 units cannot be sold at last year's regular selling price of $49 each. Varto has two alternatives for these items: (1) they can be sold to a wholesaler for $9 each, or (2) they can be reworked at a cost of $188,300 and then sold for $31 each. Prepare an analysis to determine whether Varto should sell the products as is or rework them and then sell them