Varto Company has 9,000 units of its sole product in inventory that it produced last year at a cost of $23 each. This year's model is superior to last year's and the 9,000 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 $14 each, or (2) they can be processed further at a cost of $142, 400 and then sold for $29 each. Prepare an analysis to determine whether Varto should sell the products as is or process them further and then sell them