YOLO Company has 12,400 units of its product in inventory that it produced last year at a cost of $155,000. This years model is better than last years, and the 12,400 units cannot be sold at last years normal selling price of $42 each. Varto has two alternatives for these units: (1) They can be sold as is to a wholesaler for $136,400 or (2) they can be processed further at an additional cost of $204,600 and then sold for $334,800. (a) Prepare a sell as is or process further analysis of income effects. (b) Should YOLO sell the products as is or process further and then sell them?