Varto Company has $9,400$ units of its product in inventory that it produced last year at a cost of $$153,000.$ This year's model is better than last year's, and the $9,400$ units cannot be sold at last year's normal selling price of $$52$ each. Varto has two alternatives for these units: $(1)$ They can be sold as is to a wholesaler for $$84,600$ or $(2)$ they can be processed further at an additional cost of $$241,700$ and then sold for $$319$;$600.$

$($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?

$\backslash$table$[[($a$)$ Sell or Process Analysis$],[$Revenue$],[$Costs$],[$Income$],[$Incremental income $($loss$)$ to sell as is$],[],[($b$)$ The company should:$]$