Varto Company has 9,000 units of its sole product in inventory that it produced last year at a cost of exist34 each. This years model is superior to last years and the 9,000 units cannot be sold at last years regular selling price of exist45 each. Varto has two alternatives for these items: (1) they can be sold to a wholesaler for exist13 each, or (2) they can be processed further at a cost of exist123, 900 and then sold for exist26 each. Prepare an analysis to determine whether Varto should sell the products as is or process them further and then sell them